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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.

Suggested Citation

  • Chenhall, Robert H. & Langfield-Smith, Kim, 2007. "Multiple Perspectives of Performance Measures," European Management Journal, Elsevier, vol. 25(4), pages 266-282, August.
  • Handle: RePEc:eee:eurman:v:25:y:2007:i:4:p:266-282
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    Citations

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    Cited by:

    1. Maxwell Sandada & Nigel Manzanga & Roy Shamhuyenhanzva, 2015. "How Do Board Characteristics Influence Business Performance? Evidence from Non-life Insurance Firms in Zimbabwe," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(4), pages 103-116, August.
    2. Slađana Savović, 2016. "The Post-Acquisition Performance Of Acquired Companies: Evidence From The Rebulic Of Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 61(209), pages 79-104, April - J.
    3. Chenhall, Robert H., 2008. "Accounting for the horizontal organization: A review essay," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 517-550.
    4. Okwir, Simon & Ulfvengren, Pernilla & Angelis, Jannis & Ruiz, Felipe & Núñez Guerrero, Yilsy Maria, 2017. "Managing turnaround performance through Collaborative Decision Making," Journal of Air Transport Management, Elsevier, vol. 58(C), pages 183-196.
    5. 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.
    6. repec:eee:iburev:v:26:y:2017:i:6:p:1184-1195 is not listed on IDEAS
    7. Langevin, Pascal & Mendoza, Carla, 2013. "How can management control system fairness reduce managers’ unethical behaviours?," European Management Journal, Elsevier, vol. 31(3), pages 209-222.
    8. Rao-Nicholson, Rekha & Salaber, Julie & Cao, Tuan Hiep, 2016. "Long-term performance of mergers and acquisitions in ASEAN countries," Research in International Business and Finance, Elsevier, vol. 36(C), pages 373-387.
    9. 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 1-2.
    10. 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.
    11. Gerschewski, Stephan & Rose, Elizabeth L. & Lindsay, Valerie J., 2015. "Understanding the drivers of international performance for born global firms: An integrated perspective," Journal of World Business, Elsevier, vol. 50(3), pages 558-575.
    12. Pino, Cesar & Felzensztein, Christian & Zwerg-Villegas, Anne Marie & Arias-Bolzmann, Leopoldo, 2016. "Non-technological innovations: Market performance of exporting firms in South America," Journal of Business Research, Elsevier, vol. 69(10), pages 4385-4393.
    13. Velez, Maria L. & Sanchez, Jose M. & Florez, Raquel & Alvarez-Dardet, Concha, 2015. "How control system information characteristics affect exporter–intermediary relationship quality," International Business Review, Elsevier, vol. 24(5), pages 812-824.
    14. Georgescu Iuliana Eugenia & Chiriac Irina, 2012. "The Analysis of the Influential Factors of the Absorbing Companies’ Performances," Scientific Annals of Economics and Business, De Gruyter Open, vol. 59(1), pages 3-25, July.
    15. repec:gam:jsusta:v:9:y:2017:i:8:p:1487-:d:109211 is not listed on IDEAS

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