... between comprehensive PMS and the extent to which PMS are affected by external events on the decision‐influence of PMS. Research limitations/implications Limitations arise from the study setting in China. As management accounting research originates from and has mostly focused on Western countries...

... this framework that form a performance triplet, which is described in a series of principles as part of a first step towards a theory of performance measurement. © MCB UP Limited 2003 Performance measurement (quality) Performance measures Management accounting Evaluation Following...

... action and you really need to have that capability distributed to some extent through the whole organization. © MCB UP Limited 2003 Performance measures Performance management Performance appraisal Management accounting Success factors There was one specific factor, measures...

.... We go on to illustrate our ABM framework with case examples. Activity‐based costing Decision making Management Management accounting Non‐financial managers have a key role to play in the successful implementation of activity based systems (e.g. Friedman and Lyne, 1995). When deeply...

... and technological change. Places productivity in a performance‐measurement context. Explores the affinity of productivity and its various measures to management accounting with special focus on price recovery and profitability. Devises models for capital input within total productivity, based on replacement cost...