... to decision-making, considering the broader impacts of business activities. However, Silva et al. (2019) perceive many current performance measurement and evaluation methods as insufficient, citing surveys on stakeholders’ unmet expectations. These findings have paved the way for the emergence...

... for designing or improving quality performance measurement systems. Belete J. Bobe can be contacted at: bj.bobe@deakin.edu.au This systematic literature review makes significant contributions to the TQM and MCS literature and practice. It also contributes to accounting and organisational change...

... understanding by analyzing the performance measurement systems of companies that publish integrated reports. Furthermore, contextual factors that may explain differences in performance measurement systems are investigated. Design/methodology/approach Content analysis of 95 integrated reports from...

... theories Intellectual capital (IC) Sustainability Value creation (VC) Performance measurement G10 G30 M21 Even so, authors such as Hall (2016) point out that although maximizing shareholder value is practically a mantra in finance-based theory, it has yet to be explained through IC...

... of a PMS at the case company which is formally structured and with objectives, mechanisms and processes designed beyond a mere “performance measurement system.” While the case analysis indicates that most of the key components of the two frameworks are featured in the company’s PMS design, the uses...

...Mohamed Bouamama; Sami Basly; Houda Zian Purpose Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance...

... of performance measures in the building of trust and the author’s experience as a citizen. Findings The English Government approach to controlling the progress of COVID-19 has been characterised by long-standing tenets of New Public Management that have undermined rather than created trust in their actions...

...Kati Tuulikki Stormi; Teemu Laine; Tuomas Korhonen The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS). This study contributes...

... of the Procurement Office, one member of the University’s sustainability Committee, the President of Equal Opportunity Committee and the Professor of Accounting proposing the introduction of the SD performance measurement system. Interviews’ total duration was of about 325 min. Each interview was conducted mainly...

... through performance measurement systems can assist in targeting the reflective practice. Originality/value New forms of performance measurement and management are receiving increasingly amount of attention, because the traditional forms of managing organizations do not fulfill the needs of rapidly...

... and management control methods (Henry and Journeault, 2010 ; Fraser, 2011) or the increasing number of companies dealing with sustainability reporting (Bebbington et al., 2008 ; Milne et al., 2009 ; Dragomir, 2010). © Emerald Group Publishing Limited 2015 Performance measurement...

...Ahmed Abdel-Maksoud; Bahgat Abdel-Maksoud Purpose – The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management accounting-agricultural extension, the study has three main research objectives...

..., 2009 ; Lipe and Salterio, 2000). Yet, Decoene and Bruggeman (2006) are the first to mention controllability as an underlying reason for this bias. Rainer Lueg can be contacted at: Rlueg@asb.dk © Emerald Group Publishing Limited 2014 Performance measurement Pragmatic...

... are identified. Originality/value – Previous transfer pricing research has taken a rather isolated approach. This paper is an attempt to guide future transfer pricing research towards an inter-disciplinary approach. © Emerald Group Publishing Limited 2014 Performance measurement Transfer...

...Kohei Arai; Hirotsugu Kitada; Keisuke Oura Purpose – This study aims to investigate the relative weight of financial and non-financial performance measures used to evaluate production managers (such as shop floor managers or foremen) in a modern manufacturing setting. Design/methodology...

... Purpose – This accounting dissertation contributes to accounting knowledge about factors and pressures (and their interrelations) affecting performance measurement (PM) adoption, use and change in Finnish municipal context. Design/methodology/approach – Both quantitative (survey...

... Emerald Group Publishing Limited 2012 Balanced scorecard Management accounting Behavioural research Accounting Auditing Performance evaluation Decision making Management control systems Performance measurement Steve Salterio can be contacted at: ssalterio@business.queensu.ca...

... ways to assess the impact of popular management concepts. Niels Dechow can be contacted at: niels.dechow@ebs.e © Emerald Group Publishing Limited 2012 Balanced scorecard Control systems Performance management Management control systems Performance measurement I draw...

...Chia Yie Tan; Beverley R. Lord; Russell Craig; Amanda Ball Purpose The purpose of this paper is to explore the experience of a New Zealand (NZ) local council in changing from output‐based to outcome‐oriented performance measures, thereby, seeking to enhance understanding of how institutional...

...Joanne M. Lye Organizational learning Performance measurement Public sector Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 7, Issue 1 Purpose – A review of the theoretical organizational learning literature revealed...