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Author:Chenhall, R.H.
Langfield-Smith, K.
Title:Multiple perspectives of performance measures
Journal:European Management Journal
2007 : AUG, VOL. 25:4, p. 266-282
Index terms:management accounting
human resource management
marketing
performance measurement
strategy
Language:eng
Abstract:With the purpose of assisting managers in planning and controlling their organizations, management accounting has a primary function in developing performance measures (here as: perf-msrs). This paper aims at providing a research review addressing the choice and design of perf-msrs. across a range of disciplines. It aims to clarify some issues, from a broader management perspective, relating to the effective development of perf-msrs., with the intension to help in coordinating, communicating and unifying different approaches to the development of perf-msrs. etc.
SCIMA record nr: 266495
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