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| Author: | Atkinson, A. |
| Title: | Strategic Performance Measurement and Incentive Compensation |
| Journal: | European Management Journal
1998 : VOL. 16:5, p. 552-561 |
| Index terms: | MANAGEMENT ACCOUNTING STRATEGIC PLANNING FINANCIAL INFORMATION SYSTEMS |
| Language: | eng |
| Abstract: | Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communication organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice. |
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