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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. |
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