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Strategic performance measurement and incentive compensation

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  • Atkinson, Anthony

Abstract

Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communicating organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice.

Suggested Citation

  • Atkinson, Anthony, 1998. "Strategic performance measurement and incentive compensation," European Management Journal, Elsevier, vol. 16(5), pages 552-561, October.
    • Handle: RePEc:eee:eurman:v:16:y:1998:i:5:p:552-561
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    Cited by:

    1. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    2. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.
    3. Kinga Emese ZSIDÓ & Veronika FENYVES, 2015. "Application Of “Traditional” And “New” Approach Methods In Business Performance Measurement," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 51-57, June.
    4. Sainaghi, Ruggero & Phillips, Paul & Zavarrone, Emma, 2017. "Performance measurement in tourism firms: A content analytical meta-approach," Tourism Management, Elsevier, vol. 59(C), pages 36-56.
    5. Thi Cam Tu Luong & Ann Jorissen & Ine Paeleman, 2019. "Performance Measurement for Sustainability: Does Firm Ownership Matter," Sustainability, MDPI, vol. 11(16), pages 1-35, August.

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