A method for the development, validation and refinement of a performance measurement tool for retail store managers in Australia and Singapore is presented. This tool is based on a set of performance elements – measurable task‐related activities and behaviours – that, when combined, define...

Despite the euphoria surrounding 1992, the recent international expansion of British retail organisations has been oriented mainly towards the US. Such expansion has predominantly taken the form of the acquisition of US retailers, rather than through the establishment of greenfield stores. As a...

The objective of this research was to assess whether the open‐to‐buy (OTB) system allows retail buyers to attain sales and profit objectives and thus obtain the bonuses available for budget attainment. The research used data from both Australia and New Zealand together with specific...

Presents an application of importance‐performance analysis. Using restaurants as a case in point, illustrates the derivation of a modified importance‐performance matrix. The findings indicate that more precise strategies emerge if a competitive dimension is included in the analysis.

Purpose – The purpose of this paper is to study the role of performance management (PM) in the use of reflective work practices. Design/methodology/approach – The empirical evidence was collected during a one-year, action-oriented research project. Findings – According to the results, PM...

Purpose In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management , Modell (2021) takes stock of the institutional research on performance measurement and management (PMM) in the public sector and proposes a number of avenues for further inquiry in...

Purpose This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector context. The paper provides arguments for critically analysing the assumptions and characteristics of PMM research....

Flexible organisations are widely perceived to be essential in sustaining competitive advantage in an uncertain world, where innovation is explosive and coming from unexpected directions, where consumer preferences change rapidly and where global competition is increasingly the rule. Empowered...

The first objective of this paper is to provide evidence concerning the relationship between selected organizational characteristics and the perceived importance of intellectual capital. The second objective is to relate the relative importance of intellectual capital to characteristics of the...

The inadequacies of traditional management accounting (MA) information indicate a need for management to find proper measuring tools for emerging non‐financial performance (NFP) in the highly competitive financial services, as well as in the manufacturing industry. Thus, the role of MA in...