Scholars in the field of performance measurement tend to use the term businessperformance measurement (BPM) systems without explaining exactly what they meanby it. This lack of clarity creates confusion and comparability issues, andmakes it difficult for researchers to build on one an each...

This study sets out to address the question of whether the costs and thebenefitsof measuring intellectual capital assets differ dependingon thedriver for that measure.Although pressure is growing onfirms to measure and report on theirintellectual capital assets no research hasyet been published...

The purpose of this research is twofold. Firstly, it examines therelationship between the use of financial and non-financial performancemeasures in executives’ annual incentive systems and firm performance.Secondly, it looks at the extent to which this relationship is influenced byfive...

Hourly productivity levels in the UK still remain behind those in some competitor countries. The governmentdevotes much policy attention to enhancing productivity and continues to emphasise its five drivers—investment,innovation, skills, enterprise, and competition. This article argues that it...

In this paper we report a study into innovative capacity of UK SME firms. We argue that theability of a firm to develop successful innovations is a function of their innovative capacity.Wedeveloped the concept in this paper and suggest it is largely determined by four sets of factorsincluding...

Achieving productivity growth that is both sustained and sustainable is clearly aconcern of Governments across the world, yet what has 25-years of research inproduction and operations management taught us about productivity and to whatextent have these lessons been incorporated into mainstream...

At the heart of many core Management Accounting (MA) practices there is a potentialmismatch between the assumption of a materially predictable future operatingenvironment, and the reality of an uncertain and unpredictable world. Practices such asbudgets, product costing, investment appraisal and...

This study sets'out to address the question of whether the effect of organizational'performance measurement diversity on product innovation will differ dependingon how organizational performance measures are used.There is strong empirical evidence that many companies who are successfultoday are...

Commentators suggest that to survive in developed economies manufacturing firmshave to move up the value chain, innovating and creating ever more sophisticatedproducts and services, so they do not have to compete on the basis of cost.While this strategy is proving increasingly popular with...