This study sets out to address the question of whether the costs and thebenefitsof measuring intellectual capital assets differ dependingon thedriver for that measure.Although pressure is growing onfirms to measure and report on theirintellectual capital assets no research hasyet been published...

The purpose of this research is twofold. Firstly, it examines therelationship between the use of financial and non-financial performancemeasures in executives’ annual incentive systems and firm performance.Secondly, it looks at the extent to which this relationship is influenced byfive...

Motivated by recent high-profile cases of salespeople behaving ‘badly’ (i.e., unethically, aggressively, or misleading towards customers), we investigate traditional behavioral controls to examine the specific relationship between performance measurement choices and selling behavior with a...

This paper exploits a quasi-experimental setting to estimate the impact that a multi-dimensional group incentive scheme had on branch performance in a large distribution firm. The scheme, which is based on the Balanced Scorecard, was implemented in all branches in one division, but not in another...

In this paper we report a study into innovative capacity of UK SME firms. We argue that theability of a firm to develop successful innovations is a function of their innovative capacity.Wedeveloped the concept in this paper and suggest it is largely determined by four sets of factorsincluding...

Achieving productivity growth that is both sustained and sustainable is clearly aconcern of Governments across the world, yet what has 25-years of research inproduction and operations management taught us about productivity and to whatextent have these lessons been incorporated into mainstream...

At the heart of many core Management Accounting (MA) practices there is a potentialmismatch between the assumption of a materially predictable future operatingenvironment, and the reality of an uncertain and unpredictable world. Practices such asbudgets, product costing, investment appraisal and...

This study sets'out to address the question of whether the effect of organizational'performance measurement diversity on product innovation will differ dependingon how organizational performance measures are used.There is strong empirical evidence that many companies who are successfultoday are...

This paper exploits a quasi-experimental setting to estimate the impact that a multi-dimensional group incentive scheme had on branch performance in a large distribution firm. The scheme, which is based on the Balanced Scorecard, was implemented in all branches in one division, but not in...