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...

Surveys the field research literature in management accounting and control (MAC) published in the period 1984‐1992. Proposes a definition of field research and compares the 82 published works that meet this definition with respect to their motivations, research designs and presentation...

Purpose – The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners. Design/methodology/approach – The paper discusses the causes and consequences of the problem, and possible remedies. Findings – The causes of the problem,...