search query: @indexterm FINANCIAL SERVICES / total: 273
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| Author: | Ittner, C.D. Larcker, D.F. Randall, T. |
| Title: | Performance implications of strategic performance measurement in financial services firms |
| Journal: | Accounting, Organizations and Society
2003 : OCT, VOL. 28:7-8, p. 715-741 |
| Index terms: | Financial services Performance measurement Strategy |
| Language: | eng |
| Abstract: | The relation between measurement system satisfaction, economic performance and two general approaches to strategic performance measurement (greater measurement diversity and improved alignment with company strategy and value drivers) is examined in this study. Consistent evidence is found that companies making more extensive use of a broad set of financial and (particularly) non-financial measures than companies with similar strategies or value drivers have higher measurement system satisfaction and stock market returns. |
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