haku: @indexterm performance measurement / yhteensä: 862
viite: 248 / 862
Tekijä: | Haas, M. de Kleingeld, A. |
Otsikko: | Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization |
Lehti: | Management Accounting Research
1999 : SEP, VOL. 10:3, p. 233-261 |
Asiasana: | MANAGEMENT ACCOUNTING PERFORMANCE MEASUREMENT |
Kieli: | eng |
Tiivistelmä: | Strategy (re)formulation and implementation pertains to the collective ambition and responsibility of an entire organizational population. This perspective justifies an integral approach to the design of organizational controls, implying a design effort throughout the organization at multiple organizational levels. The article proposes a normative framework for multilevel design of diagnostic controls, i.e. performance measurement systems. |
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