Contemporary performance measurement systems, such as the balanced scorecard, often advocate the use of an array of financial and non-financial measures. Despite many claimed advantages for these systems, recent research shows that the inclusion of multiple performance measures sometimes has...

The purpose of this paper is to identify the strengths and weaknesses of three research methods employed in managerial accounting: experimental, survey and field research. We do this by drawing on the three papers published in this issue of the Journal. These three papers provide the reader with...