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Multiple Perspectives of Performance Measures

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  • Chenhall, Robert H.
  • Langfield-Smith, Kim

Abstract

Management accounting has had a primary function in developing performance measures to assist managers in planning and controlling their organizations. Traditionally, these measures have been internal, aggregate metrics of financial performance. Managers from other functions such as operations, marketing and human resource management have sought to develop measures of greater relevance to their areas of management. What has occurred is a proliferation of approaches to the development of performance measures. The purpose of this paper is to provide a review of research that has addressed the choice and design of performance measures across a range of disciplines. The review aims to clarify some of the issues, from a broader management perspective, that relate to the effective development of performance measures. It is intended that the paper will help in coordinating, communicating and unifying different approaches to the development of performance measures and assist in developing a sounder foundation for research and practice concerning the design of performance measures.

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Bibliographic Info

Article provided by Elsevier in its journal European Management Journal.

Volume (Year): 25 (2007)
Issue (Month): 4 (August)
Pages: 266-282

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Handle: RePEc:eee:eurman:v:25:y:2007:i:4:p:266-282

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Related research

Keywords: Performance measures Management accounting Operations Marketing Human resource management Strategy;

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Cited by:
  1. Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 2.
  2. Kim Langfield-Smith, 2008. "Strategic management accounting: how far have we come in 25 years?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 204-228, February.
  3. Artz, Martin & Homburg, Christian & Rajab, Thomas, 2012. "Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 445-460.
  4. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.

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