Performance measurement

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160 citations0/0 files storedInternational Journal of Productivity and Performance Management

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Accounting and Organizational Management Accounting Theory and Financial Reporting Quality and Supply Management

Abstract

Identifies the reasons for performance measurement and the failings of many “traditional” measurement systems that rely principally on financial indicators. Describes the factors underlying an effective measurement regime and comments briefly on some of the more modern approaches to performance measurement, such as the balanced scorecard and activity‐based costing.

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