This paper examines the changing forms of divisional performance measures used by UK companies presenting empirical evidence from a postal questionnaire. In particular it considers the extent and nature of the use of value based measures, such as Economic Value Added (EVAR), at the divisional...

Despite recent developments in reporting non-financial measures of performance such as the Balanced Scorecard, the mainstay of management control systems remains the reporting of accounting numbers. This paper reviews the different roles that accounting performance measures fulfil and points out...

Several methods and indicators are used to measure logistic performances; thus sometimes there are various values for the same performance. This paper starts examining the structure for a supply chain performance measurement according to the service quality requirements, and determines an...

Notwithstanding a growing interest in performance management systems for universities, little is known about their application to academic departments, public institutions dedicated to research. The purpose of the paper is the exploration of a specific performance measurement model - the...

The main purpose of the study is to analyse the role of performance measurement information in management, and what performance measurement information top managers use in their decision making. The study is a single case study of a company that manufactures kitchen fitments and operates in a...

The interest in performance measurement and management (PMM) has notably increased in the last two decades. The purpose of the paper is to revisit the research and knowledge base of the last two decades related to performance measurement and management and exploring the linkages with theories...

This study aims to highlight research opportunities using a portfolio of 29 relevant and aligned papers in strategic management from the perspective of the performance measurement. A constructivist methodology performs a content analysis of papers and the results present opportunities for...

This paper proposes a method for PMS design in SMEs and an information system (IS) compatible with the PMS formulated using this method. It also discusses the barriers for PMS and software implementation in SMEs. Both the PMS design method and the IS requirements were based on a literature...

This paper examines the relationship between product quality, product innovation and process innovation, and the relationship between these three operational performance measures and business performance in terms of sales, profitability and market share. The impetus for this study was driven by...

Tenix won the ANZAC Ship Contract in November 1989 to build ten guided missile frigates for the navies of Australia and New Zealand. The ships are planned to have a service life of 25 to 30 years. Within this time period, there will be changes in the operational requirements for these vessels....