IDEAS home Printed from https://ideas.repec.org/a/taf/rsarxx/v20y2006i1p27-50.html
   My bibliography  Save this article

The appropriateness of performance measurement in the service sector: A case study

Author

Listed:
  • K Sartorius
  • C Eitzen
  • C Nicholson

Abstract

The development of performance measures in service companies has not kept abreast with their manufacturing counterparts despite the unprecedented growth of this sector in recent decades. The objective of this paper is to contribute towards a better understanding of the design of performance measures in the service sector. More specifically, the objective of the paper is to develop a framework that can test the appropriateness of a service company’s performance measures. Two case studies in the service sector were employed to test the research question. The results indicate that the suggested framework is capable of testing the appropriateness of a service company’s performance measures in any service sector. The usefulness of the study is that the expanded standardised framework contributes to the literature of performance measurement, as well as facilitates the design of performance measurement systems in the service sector.

Suggested Citation

  • K Sartorius & C Eitzen & C Nicholson, 2006. "The appropriateness of performance measurement in the service sector: A case study," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 20(1), pages 27-50, January.
    • Handle: RePEc:taf:rsarxx:v:20:y:2006:i:1:p:27-50
    DOI: 10.1080/10291954.2006.11435120
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/10291954.2006.11435120
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/10291954.2006.11435120?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:rsarxx:v:20:y:2006:i:1:p:27-50. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/rsar .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.