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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...
Journal Articles
Journal of Management Accounting Research (2024) 36 (1): 139–156.
Published: 01 March 2024
... and suggestions. This study was conducted as part of Razvan S. Ghita’s doctoral thesis research project at the University of Amsterdam. 09 09 2022 18 07 2023 20 07 2023 2024 benchmarks discretion performance measurement presentation formats span of control subjective...
Journal Articles
Journal of Management Accounting Research (2023) 35 (1): 145–171.
Published: 01 March 2023
...Neale G. O’Connor; Jason D. Schloetzer ABSTRACT Successful interorganizational governance requires practices that reduce information asymmetry between supply chain partners and foster collaborative activities. We study one potential practice—suppliers aligning their performance measurement systems...
Journal Articles
Journal of Management Accounting Research (2022) 34 (2): 137–161.
Published: 01 June 2022
.... Editor's note: Accepted by Andrew H. Newman, under the Senior Editorship of Eva Labro. performance measurement performance appraisals potential appraisals high-potential employees gender attributions In an effort to identify and retain high-potential employees, upwards of 88 percent...
Journal Articles
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...
Journal Articles
Journal of Management Accounting Research (2015) 27 (2): 39–65.
Published: 01 December 2015
...Dennis Campbell; Srikant M. Datar; Susan L. Kulp; V. G. Narayanan ABSTRACT This study investigates the idea that business strategies can be tested and validated based on statistical analysis of a firm's internal performance measures. The strategy literature describes business strategies using...
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
Journal of Management Accounting Research (2012) 24 (1): 77–102.
Published: 01 December 2012
... linkages between performance measures, and they provide important evidence about how melioration theory can be extended to a rich context. Data Availability: Data used in this study are available from the authors upon request. 2012 causal linkages performance measurement effort allocation...
Includes: Supplementary data