Presently, knowledge about the design of multiple perspectives performance measurement and management systems (PMMS), comprising financial and non-financial measures, in Australian business organisations, is limited. The empirical findings of a questionnaire-based study provide evidence to...

This study explores in the context of the use of the balanced scorecard (BSC) by management, whether the use of both financial and nonfinancial measures by top managers in their evaluations influences middle-level managers’ evaluations of their subordinates. This study uses a 2×2 experimental...

Traditionally, libraries have collected statistical data about their collections, acquisitions, lending, and inter-lending activities. In time, the number of statistics was enlarged and differentiated, and in many cases, it now comprises several hundred data points. These range from the number...

This study examines institutional definitions and meanings Ukrainian managers attach to one of the most popular management concepts - the Balanced Scorecard. Socially constructed discourses, that is, beliefs, understandings, expectations, interpretations, collective cognitions and meanings...

For many years management accountants have been involved in the design of information systems for decision-making. To be effective in system design, accountants need pertinent and reliable performance measures within a valid framework. The Balanced Scorecard (BSC) has received a great deal of...

Technological advances and increasing competition are forcing organisations to monitor their performance ever more closely. The concept of the balanced scorecard offers a systematic and coherent method of performance measurement that in particular concentrates on assessing present performance in...

In 2001, we gathered a group of researchers in Nice, France to focus discussion on performance measurement and management control. Following the success of that conference, we held subsequent conferences in 2003, 2005, and 2007. This volume contains some of the exemplary papers that were...