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Keywords: performance measurement
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Journal Articles
Journal of Management Accounting Research (2025) 37 (1): 111–126.
Published: 01 March 2025
...Hayden T. Gunnell; Steven D. Smith; Travis W. Steadman ABSTRACT We examine how the alignment of performance measurement and strategy affects performance on a multidimensional task. Our experiment varies both the strategy (speed versus accuracy) of the hypothetical firm for which participants work...
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Journal of Management Accounting Research (2020) 32 (3): 7–26.
Published: 01 September 2020
... need to be incentivized to make strategy-consistent decisions balancing different, partially opposing objectives. Analyzing survey data from 151 firms, I find support for my predictions: subjective performance measurement and incentive intensity are complements for firms following a low cost...
Includes: Supplementary data
Journal Articles
Journal of Management Accounting Research (2017) 29 (1): 79–96.
Published: 01 March 2017
...Naomi R. Rothenberg ABSTRACT This paper studies the effect of performance measurement error and bias on the principal's preference for a leader, who signals private information about a favorable common shock to a follower. Without a leader, both agents are privately informed and relative...
Journal Articles
Journal of Management Accounting Research (2016) 28 (3): 25–48.
Published: 01 September 2016
... is associated with transaction characteristics (i.e., with asset specificity, transaction scope, task interdependencies, and environmental variability), which, in turn, mediate the influence of collaborative objectives on the use of performance management practices. We also find that performance measurement...
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Journal Articles
Journal of Management Accounting Research (2013) 25 (1): 71–98.
Published: 01 December 2013
...Henri C. Dekker; Tom Groot; Martijn Schoute ABSTRACT This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation...
Journal Articles