... be influenced by other variables, but from the consistency and alignment of the elements of the system. Performance measurement Performance management Management control systems Evaluation methodology System functionality Theoretical development These core elements of a performance management...

... performance across all asset classes with varying exposures. This may lead to benchmark selection issues (particularly for funds with international exposures) which may obscure the fund manager’s true stock-picking skills. Assessment using holdings data would enable suitable performance measurement...

... visually represents how the critical elements of an organisation’s strategies are linked together. In an organisation’s strategy execution process, a strategy map complements a performance measurement framework such as the balanced scorecard. Design/methodology/approach This is a technical paper, which...

...Anil K. Narayan Purpose The purpose of this paper is to provide an ethical perspective that goes beyond best practice in performance measurement systems in the public sector to help minimise unintended and unethical effects. Design/methodology/approach The paper draws on the ethical concepts...

...). The coefficient αL again provides a measure for risk-adjusted out- or underperformance of the fund after controlling for market risk, and the size and the book-to-market effects. © Emerald Group Publishing Limited 2015 KiwiSaver Performance measurement Mutual funds...

... and high use of job‐relevant information for decision‐making leads to improved managerial performance. © Emerald Group Publishing Limited 2004 Management accounting Performance measurement Human resources Paci c Accounting Review Vol. 16, No. 2, December 2004 1 Job-Relevant Information...