Chapter

The contingent design of performance measures

Robert H. Chenhall

in Contemporary Issues in Management Accounting

Published in print March 2006 | ISBN: 9780199283361
Published online May 2007 | e-ISBN: 9780191712623 | DOI: https://dx.doi.org/10.1093/acprof:oso/9780199283361.003.0005
 						The contingent design of performance measures

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This chapter examines recent innovations in performance measurement systems and identifies evidence about their effectiveness in assisting managers improve performance. The innovations studied were: economic value measures, non-financial measures, and integrated performance measures. Drawing on contingency thinking, the proposition is that it is unlikely that these innovations will be appropriate for all organizations. It was concluded that positive benefits are not universalistic. Different innovative performance measures may best suit particular contexts. While existing research into the effects of contingencies on performance measure is limited, there are sufficient clues to suggest that the external environment and strategy, technology, structure, and size are likely to be important when considering the suitability of different performance measures.

Keywords: performance measurement; contingency thinking; external environment; strategy; technology; organizational structure; organization size

Chapter.  11442 words.  Illustrated.

Subjects: Financial Markets

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