Preface

In 2001, we gathered a group of researchers in Nice, France, to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, 2007, 2009, 2011, and 2013. This volume contains some of the exemplary papers that were presented at the most recent conference, this time in Barcelona. The conference has grown in number of participants, quality of presentations, and reputation and this year attracted leading researchers in the field from North America, South America, Europe, Asia, Australia, and Africa.

Though the conference has been generally focused on performance measurement and management control and has included presentations on many facets of the topic, each year we have also focused on a particular theme of current interest. This year’s theme was directed at behavioral implications and human actions from the use of performance measurement and management control systems. It includes empirical, analytical, and experimental research.