Research on recent innovations in performance measurement is fostered by providing a rich
description of emerging measurement practices and suggesting directions for future …

Eighteen years have passed since Eccles (1991), in the Harvard Business Review,
proclaimed the “Performance Measurement Manifesto”. That publication could be identified …

Accounting measures of performance have been the traditional mainstay of quantitative
approaches to organizational performance measurement. However, over the past two …

Management accounting has had a primary function in developing performance measures
to assist managers in planning and controlling their organizations. Traditionally, these …

The recent performance measurement literature suggests that organizations should put
more emphasis on non‐financial measures in their performance measurement systems, that …

Part I Performance Measurement-functional analyses: measuring performance-the
accounting perspective, David Otley; measuring performance-the marketing perspective …

The shortcomings and dysfunctional consequences of performance measurement systems
have been discussed in the academic literature for at least fifty years (Ridgway, 1956), but …

Performance measurement and the balanced scorecard is becoming ubiquitous. However,
this paper will argue that some of the early work on performance measurement and …

Purpose–The purpose of this paper is to review the literature in the field of performance
measurement and management (PMM) for small and medium enterprises (SMEs) and large …

Even though remarkable progress has been made over recent years in the design of
performance measurement frameworks and systems, many companies are still primarily …