This paper reports on a developmental approach to performance-measurement systems (PMS). In particular, we look at characteristics of a development process that result in the PMS being perceived by employees as enabling of their work, rather than as primarily a control device for use by senior...

This paper is about the relationship between management decisions and accounting information. Management decisions have consequences in different functional areas, departments, and different companies along the value chain. Accounting information regarding decisions aims to translate as many as...

Summary Performance measurement systems (PMS) serve different functions. These are formal devices for control, and for the formulation and communication of strategy, and as such PMS primarily serve higher-level managers. But we can also aspire PMS to support operational managers, to motivate and...