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performance measurement and management system in order to create a measurement model that can be used in survey‐based research … performance. Distinctions must be made between goals and processes and between intrinsic definitions of alignment and their … performance measurement and management must be de‐emphasised during these transitions. Originality/value – By using grounded …
Persistent link: https://www.econbiz.de/10014790147
Purpose – The purpose of this paper is to explore the links between strategy implementation, performance measurement …‐structured interviews were conducted four years later to explore changes in both strategy and performance measurement systems (PMSs … and performance measurement made by the company considered.  …
Persistent link: https://www.econbiz.de/10014790148
reliable and equitable performance standards, especially for wage incentive application, is presented. Personal and unavoidable …
Persistent link: https://www.econbiz.de/10014790289
performance measurement system focused on time. This article suggests a framework useful for designing a performance measurement …
Persistent link: https://www.econbiz.de/10014790325
of capacity utilization within an assemble‐to‐order firm through experiments with a simulation model. Four performance …
Persistent link: https://www.econbiz.de/10014790366
Performance measurement systems, traditionally found within the management accounting function and utilized for … attempt to understand the behavioural consequences of performance measurement systems and identify their role in achieving and …
Persistent link: https://www.econbiz.de/10014790371
Based on a research project looking at user‐supplier interactions in the context of AMT, attempts to discuss an alternative to the measurement of success, based on a close scrutiny of user‐supplier interaction processes. Closely examines a variety of factors which are both internal and...
Persistent link: https://www.econbiz.de/10014790373
The cost of manufacturing a product must be estimated accurately at the concept design stage to help decision making. Examples of such decisions are the economic feasibility of a product and the economic trade‐offs between alternative designs. An accurate estimating technique would include the...
Persistent link: https://www.econbiz.de/10014790392
The effect of situational factors on the rating ability of 28 industrial analysts was determined through the use of rating films. The rating ability was evaluated in terms of rating accuracy and consistency. Significant differences in rating accuracy were found among the analysts from five...
Persistent link: https://www.econbiz.de/10014790397
alternative accounting methods, and studies the implications of integration for methods of performance measurement. Suggests that …
Persistent link: https://www.econbiz.de/10014790401