While some of the modern performance measures used in managerial accounting rely on cash flow based figures others try to take advantage of the information content of accounting figures. However, whether the additional information content in the accrual components of earnings improves the...

Allowing business unit (BU) managers to influence the design of their performance measurement system (PMS) is generally thought to be beneficial. It increases user satisfaction, improves system quality, and ensures consideration of managers’ functional expertise. However, we argue that giving...

Purpose – Business networks have to coordinate each of their partners' goals and expectations, as a lack of partner compatibility and goal incongruence could lead to conflict and opportunistic behavior. These potential problems highlight the relevance of partner selection as a means of...

In the global knowledge economy, creation, sustenance and application of knowledge has become the key differentiator of success. Many companies have realized that management of knowledge and the knowledge workers as a critical source of competitive edge than the traditional effective physical...

The performance should be effectively measured and carefully managed in any type of organization. Aim of the study is to determine the performance measurement and management practices of the biggest Turkish manufacturing companies. The study includes the results of a survey on the implementation...

This paper examines the role of multiple measures of performance in a principal-agent model incorporating both moral hazard and adverse selection. The outcome of interest to the principal depends stochastically on the agent’s unobservable ability and effort, while the principal implements a...

In the last 30 years, many U.S. firms have adopted lean manufacturing strategies. Despite evidence of variation in firms' success with lean strategies, few studies have examined firms' management accounting systems (MAS) as a potential source of the variation. This study uses structural equation...

This study explores how the determinants of financial, nonfinancial and behavioural controls vary in foreign subsidiary manager performance evaluations. Possible impacts of the following factors are analyzed: extent of geographical dispersion, decentralization and perceived environmental...

A case study of the implementation of the balanced scorecard in a large local government authority is reported. Based on interview data, the factors that were perceived by senior managers to be important to the success or failure of the implementation are analysed. It is determined that...

In order to improve the organizational performance of governmental entities, there has been a tendency in many countries to introduce management reforms that are believed to prevail in private companies. The term 'NPM' (New Public Management) was coined to label these reforms. NPM stresses -...