Performance improvement is high on the agenda of many companies around the world and with the growing number of improvement models now available care has to be taken to adopt an approach that will yield the most attractive return on investment. This paper compares and contrasts two widely known...

Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique....

Purpose – This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances. Design/methodology/approach – The paper describes a set of criteria that is useful for evaluating any measure or set of measures. Then it...

Purpose – The purpose of this paper is to consider the potential utility for higher educational institutions, and in particular libraries, of the balanced scorecard (BSC) performance measurement tool, originally developed by Kaplan and Norton for use in businesses and since adapted for the...

Purpose – the paper aims to reviews the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments...

Purpose – The purpose of this paper is to address the increasing need to move past the traditional measurement, evaluation methodologies and truly connect the value of learning and performance to organizational objectives and strategy. Design/methodology/approach – Though anecdotal research,...

Purpose – This paper provides an update of Neely et al. 's (1995) literature review “Performance measurement system design”. It was commissioned to appear in a special issue of the International Journal of Operations & Production Management to celebrate the journal's 25th anniversary....

This paper illustrates the potential of the balanced scorecard as an instrument for accounting educators to guide, stimulate and sustain efforts in respect of planning and improvement in the accounting education environment. The results of the reported survey among the heads of eleven accounting...

In 2003 Niven modified Kaplan and Norton’s (1992; 1993; 1996; 2000; 2004) balanced scorecard (BSC) framework, claiming that his redesigned model was more suited to non‐profit organizations than was Kaplan and Norton’s. Since the redesigned BSC is a very recent innovation, it has not, to date, been tested...