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| Author: | Veen-Dirks, P. van |
| Title: | Different uses of performance measures: the evaluation versus reward of production managers |
| Journal: | Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 141-164 |
| Index terms: | performance measurement production management accountants industries companies Netherlands |
| Language: | eng |
| Abstract: | This paper explores how the importance attributed to a variety of financial and non-financial performance measures (herein as: prf-msrs.)depends on the type of use, evaluation vs. reward. Gathered on a sample of industrial companies, survey data provide consistent evidence of a difference in the importance attached to prf-msrs. It is also shown that the influence of production strategy and departmental interdependence on the importance attached to prf-msrs. differs for evaluation and reward uses etc. |
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