Issues of performance measurement are ubiquitous in modern organizations and are often concerned with evaluations of outputs or efficiency (which encompasses both inputs and outputs) of an entity or process. Examples of output measures include revenue generated, defective units produced, on-time...

Many studies, motivated by concerns for activity-based costing (ABC) implementation efforts being less than successful, have suggested that the lack of success in this area stems more from behavioral, as opposed to technical, factors. This concern for the behavioral aspects of systems...

Euske and Malina (2005) have presented a thoughtful and constructive critique of my article entitled “Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control.” However, I disagree with a number of questions and criticisms they...

If a comprehensive performance model for business is to be useful in an analytic and predictive sense, the model must capture the interrelationships of factors that influence organizational performance such as organizational maturity, size, products and services, management systems, industry...

This paper examines the implications for accounting, information, and control of a growing body of research to develop and empirically test of a holistic model of organizational success and failure in entrepreneurial organizations at different stages of growth. It builds upon previous work by...

Using data from 236 Mexican manufacturing facilities, we examine the relationship between management control systems and structures and environmental compliance and we test the applicability of management control theory in Mexican industry. We report that success in compliance with environmental...

Issues relating to the financial and non-financial performance of firms are attracting considerable research attention. Four specific factors are focused on this paper, namely quality of information system (IS) information, corporate environmental integration, product innovation, and product...

This paper examines potential cognitive difficulties inherent in the use of performance measurement systems. We examine the potential for emphasizing financial measures as compared to nonfinancial measures in the evaluation of an organization's overall performance. The results suggest that users...