This study examines how the importance that is attributed to a variety of financial and non-financial performance measures depends on the type of use - evaluation versus reward. Survey data, collected on a sample of industrial companies, provide consistent evidence of a difference in the...

Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach - A reflection on Van de Ven...

The measurement of research and teaching performance is increasingly common within universities, driven probably by the rise of New Public Management (NPM). Although changing over time and varying from country to country, NPM involves the use of private sector methods in the public sector....

This paper is concerned with performance evaluation of top professional managers by local politicians. Based on the opinions of a small group of experts and a written survey of 262 aldermen, it examines criteria and performance evaluation styles which are used by aldermen of Dutch municipalities...

After a theoretical overview of factors which could influence aldermen’s use of information, this paper presents some findings of survey research on 262 aldermen of 140 Dutch municipalities with 20,000 or more inhabitants. The findings of the survey indicate that many respondents considered...