This paper focuses on the need to revise the conceptualisation and measurement of evaluative style in future Reliance on Accounting Performance Measures (RAPM) research. Based on a review of the existing literature, we identify a umber of issues in the conceptualisation and measurement of...

Purpose – The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS). Design/methodology/approach – This paper...

Purpose – The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature on performance measurement to examine what constitutes performance measurement, and why it is important for the third sector. It also analyses key issues of performance...

Corporate finance studies of mergers and acquisitions have relied mostly on stock price reactions to evaluate the impact of these events. In this paper, we analyze the performance of a sample of merged firms over a ten year period using a managerially controlled efficiency measure, data...

Purpose Rugby union’s late move to professionalism in 1995 has led to concerns about the financial development of the game. The purpose of this paper is to extend the knowledge base on professional team sports in the UK by analysing the financial and sporting performance of rugby union clubs....

Supply chain collaboration amongst independent firms often provides larger benefits from effectively satisfying end customer needs than working in isolation. However, a lack of awareness about the existence of constraints along the supply chain prevents the benefits of collaboration from being...

Purpose – Trade and transport facilitation is a challenging area for international logistics and supply chains. A major problem in the area is the lack of a specific framework to support measurement and analyses of performance aspects concerning border‐crossing operations. The purpose of...

Presents the results of a recent survey of logistics executives concerning their perceptions regarding integrated logistics. Focuses discussion on an assessment of the current level of implementation of the integrated logistics concept among US firms and provides support for a relationship...

Provides a critique of the present state of the art of productivity and performance measurement and management in logistics. The nature of logistics makes normal measures of productivity, based on an output/input concept, not always appropriate. Indicator or proxy approaches can be more suitable...

Many manufacturers are considering the just‐in‐time (JIT) philosophy in order to become more competitive in global markets. An important element of the JIT strategy is the purchasing function. The procurement of parts and materials plays a key role in the successful implementation of a JIT...