ABSTRACT

This introduction chapter presents an overview of the key concepts discussed in the subsequent chapters of this book. The book provides a reference work that offers students and researchers an insight into the current scholarship in organisational performance management and control (PMC). It offers a collection of work from more than 50 authors in the field and includes a variety of different perspectives on this key area of management. The book explains the issues that need to be addressed when composite measures are used to combine multiple measures of performance into indices for internal or external benchmarking purposes. It explores the advantages and challenges for managers and accountants working with cloud technologies and identifies risks that arise from using cloud technologies in the design and operation of PMS. The book also provides a useful analysis of performance management research that has focussed on the behavioural aspects in their literature review.