Robert Simons's Performance
Measurement & Control Systems for Implementing Strategy easily exceeded my (atypically)
inflated expectations. The first half of the book is a quick textbook
introduction to current Management Accounting (MA is the study of efficient
planning and monitoring) tools, while the second half uses a series of cases to
explore the field. Simons maintains consistency of treatment throughout the
text portion by the simple device of applying the different tools to the same
firm. After familiarizing ourselves with the differences in how the tools work,
the cases provide an open playground of attractions. Although this text seems
intended for an intermediate MA class, its clarity should make it accessible to
most.