Considers the relationship between the types of targets or benchmarks used and reward structures adopted in two contrasting performance improvement strategies – continuous improvement and radical change. Hypothesises that the process of target setting and the reward structures adopted will be...

This paper suggests that there is a natural tension between operations managers and management accountants. This tension is particularly evident when decisions are being made about process change. Semi‐structured interviews with 40 operations managers revealed that accountants were only...

Regulatory efforts within the UK water industry in recent years have been predominated by the concern for measuring the cost efficiencies of the privatized companies. More recent regulatory work, however, has moved away from the assessment of performance on the strict basis of financial...

This exploratory paper suggests that the current fashion for balanced, integrated performance measurement systems has led to managers focusing on improving the accuracy of the measures used rather than managing the business. Using a grounded theory approach, based on one of six "successful"...