Balanced Performance Measures: A Review of the Current Debate and an Agenda for Future Research
J.M. Broadbent and
J. Cullen
Working Papers from University of Hertfordshire - Business Schoool
Abstract:
The first section of this article attempts to trace themove away from traditional financially based performance measures to broader based performance criteria. The second section then considers some of the more recent empirical evidence about the use of such measures and its inherent problems. The final section reflects on the balanced performance and offers a research agenda using the contingency theory framework.
Keywords: ACCOUNTING; PERFORMANCE; MEASURING INSTRUMENTS (search for similar items in EconPapers)
JEL-codes: C80 D00 (search for similar items in EconPapers)
Pages: 20 pages
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:fth:hertbu:1999:9
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