PART I: CRITICAL MANAGEMENT CHALLENGES OF PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL Breakthrough Innovation: The Critical Role of Management Control Systems - Marc J. Epstein The Complex World of Control: Integration of Ethics and Uses of Control - Robin R. Radtke and Sally K. Widener PART II: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: LINKAGES TO SOCIETY Integrated Reporting and Sustainability Reporting: an Exploratory Study of High Performance Companies - Belverd E. Needles, Jr., Mark L. Frigo, Marian Powers and Anton Shigaev Exploring the Effects of Corporate Governance on Voluntary Disclosure: an Explanatory Study on the Adoption of Integrated Report - Giovanni Fiori, Francesca Di Donato and Maria Federica Izzo PART III: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: IMPROVING PERFORMANCE What Matters with PMS? Critical Check Points in the Success of PMS - Tarmo Kadak and Erkki K. Laitinen The Effectiveness of Strategic Performance Measurement System in Creating and Steering Tension - Takahito Kondo and Takeshi Nishii Management Accounting Change in a Manufacturing Company (1946-1975) - Francesca Francioli and Alberto Quagli PART IV: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL: NEW DIRECTIONS Budgeting for Transactional Control: the Case of a Russian Oil Company Subsidiary - Elena Panteleeva Performance Management in Central and Eastern European Countries: A Literature Review - Irina Paladi and Pierre Fenies Organizational Control in the Context of Remote Work Arrangements: A Conceptual Framework - Luisa Errichiello and Tommasina Pianese PART V: PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL IN GOVERNMENTAL AND NONPROFIT ORGANIZATIONS Commonalities and Differences in Public and Private Sector Performance Management Practices: a Literature Review - Jan Van Helden and Christoph Reichard Performance Assessment in the Public Sector the Issue of Interpretation Asymmetries and Some Behavioral Responses - Patricio Rojas