Performance management: an introduction -- What is performance management? -- The rise of performance management -- Theory and performance management -- Organizational goals and objectives -- Introduction to organizational strategy -- Competitive strategy -- Organizational structure --...

This paper reports the results of an exploratory study of inter‐coder reliability of annual report social and environmental disclosures content analysis. Using the sentence‐based coding instruments and decision rules from Hackston and Milne (1996), this study reports the co‐agreement...

Purpose:Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs.Design/methodology/approach:This paper draws on an in-depth field study conducted in an energy and...

The use of business case studies has been promoted frequently as a method for providing realistic learning scenarios and for developing accounting graduates who are active and independent learners. This article extends a recent study into the use of case studies (Adler et al. 2004, Accounting...