Considers the relationship between the types of targets or benchmarks used and reward structures adopted in two contrasting performance improvement strategies – continuous improvement and radical change. Hypothesises that the process of target setting and the reward structures adopted will be...

This paper suggests that there is a natural tension between operations managers and management accountants. This tension is particularly evident when decisions are being made about process change. Semi‐structured interviews with 40 operations managers revealed that accountants were only...