What is measured gets managed - especially if rewards depend on it. For this reason many companies (over seventy percent in this survey) have upgraded their performance measurement systems so as to include a mix of financial and non-financial metrics. This study compares how companies currently...

Prior research shows extant discretionary accrual models are misspecified when applied to firms with unusual performance. Nonetheless, research on earnings management and market efficiency frequently uses these models. We examine the specification and power of tests based on performance-matched...

Human performance, particularly that of the warfighter, has been the subject of a large amount of research during the past few decades. For example, in the Medline database of medical and psychological research, 1,061 papers had been published on the topic of “military performance” as of...

Prior experimental budgeting research has focused primarily on individuals’ budget setting and little experimental research has examined budgeting in a group setting. Using a controlled experiment, this study extends prior participative budgeting research by examining the effects of...

The current study examines the performance effects of financial incentives for a simple, recurrent task designed to simulate an assembly-line setting. The study looks at early performance, improvement and overall performance. For a new task, performance-based incentives appear to improve the...

Many corporations have annual expenditures in research and development in the range of billions of U.S. dollars. Senior managers have often been frustrated by the lack of innovation in their organizations and have been looking for better ways to implement an innovation strategy. To provide...

Technological advances and increasing competition are forcing organisations to monitor their performance ever more closely. The concept of the balanced scorecard offers a systematic and coherent method of performance measurement that in particular concentrates on assessing present performance in...

Performance measurement has benefited from several management accounting innovations over the past decade. Guiding these advances is the explicit recognition that it is imperative to understand the causal linkage that leads a firm to profitability. In this paper, we contend that the relationship...

What is measured gets managed – especially if rewards depend on it. For this reason many companies (over 70% in this survey) have upgraded their performance measurement systems so as to include a mix of financial and non-financial metrics. This study compares how companies currently measure...

Many Australasian-Anglo-American jurisdictions including Queensland, other Australian states, the Australian Commonwealth, central government in Britain, the U.S., Canada and New Zealand ( Department of Finance and Administration, 2000 ; NZ Treasury/State Services Commission, 2002 ; Queensland...