haku: @indexterm production / yhteensä: 1066
viite: 17 / 1066
Tekijä:Veen-Dirks, P. van
Otsikko:Different uses of performance measures: the evaluation versus reward of production managers
Lehti:Accounting, Organizations and Society
2010 : FEB, VOL. 35:2, p. 141-164
Asiasana:performance measurement
production
management
accountants
industries
companies
Netherlands
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 274746
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