The traditional cost accounting‐based business performance measures used today fail to provide adequate support to allow the use of modern management techniques and development of optimum business and functional strategies. Although these traditional techniques have a certain value they must...

Describes part of a research and development programme focusing on business integration. Provides analysis of integration and introduces a reference model for business integration. Details an audit method which measures the level of integration within a business with respect to the reference...

Presents a number of papers from the Performance Measurement Association conference held in July 2002. Reveals that all the papers investigate developments in the field of performance measurement and management since the Kaplan and Norton Balanced Scorecard was first introduced.

Organisations devote time and effort to the development of strategic performance measurement (SPM) systems. Many articles have been written on how to design and implement this type of system. However, few studies have addressed the issue of why some organisations are better able to “manage...

Performance measurement and the balanced scorecard is becoming ubiquitous. However, this paper will argue that some of the early work on performance measurement and management conducted in the early part of the twentieth century has been overlooked by more recent writers. In particular,...