Purpose – As one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was...

Purpose – The purpose of this paper is to evaluate the performance of 46 pharmacy retail stores and to analyze the impact of non‐discretionary variables on the efficiency of the stores through dividing the decision making units (DMUs) into different categories. Design/methodology/approach...