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| Tekijä: | Henri, J-F. |
| Otsikko: | The periodic review of performance indicators: An empirical investigation of the dynamism of performance measurement systems |
| Lehti: | European Accounting Review
2010 : VOL. 19:1, p. 73-96 |
| Asiasana: | accounting management accounting performance measurement manufacturing companies North America Canada |
| Kieli: | eng |
| Tiivistelmä: | This study aims at examining one attribute of performance (hereafter as: perf.) measurement systems (PMS), namely the dynamism of PMS. This attribute refers to the periodic review of perf. indicators (as: inds.) by organizations (as: orgs). Using survey data from a sample of manufacturing firms, it is examined whether the association btw. the dynamism of PMS and organizational perf. is contingent on the level of external and internal changes. There are three main conclusions: 1. Even though the current business environment is characterized by fast changes, manufacturing orgs. do not appear to revise their PMS to a great extent, 2. While periodic revisions of perf. inds. are beneficial, these revisions may not necessarily be appropriate at all times and in all circumstances, 3. An absence of dynamic PMS may be more harmful in a context of higher levels of change than to have dynamic PMS. |
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