This paper examines potential cognitive difficulties inherent in the use of performance measurement systems. We examine the potential for emphasizing financial measures as compared to nonfinancial measures in the evaluation of an organization's overall performance. The results suggest that users...

Both the improvement of productivity and the effectiveness of performance measures have been topics of extreme interest to managers and researchers in recent years. Looks at the potential advantages and disadvantages of using the traditional productivity measure, output/input, as a measure of...