Multiple Perspectives of Performance Measures
AbstractManagement 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 InfoArticle provided by Elsevier in its journal European Management Journal.
Volume (Year): 25 (2007)
Issue (Month): 4 (August)
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Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/115/description#description
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- 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.
- Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
- 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.
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