| Author: | Ittner, C. Larcker, D. |
| Title: | Innovations in performance measurement: trends and research implications |
| Journal: | Journal of Management Accounting Research
1998 : VOL. 10:1, p. 205-238 |
| Index terms: | ACCOUNTING RESEARCH MANAGEMENT INNOVATION |
| Language: | eng |
| Abstract: | The objective of this paper is to foster research on recent innovations in performance measurement by providing a rich description of emerging measurement practices and suggesting directions for future research. Using survey data collected by consulting firms and government organizations, the authors examine three measurement trends: (1) economic value measures, (2) non-financial performance measures and the balanced scorecard, and (3) performance measurement initiatives in government agencies. |
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