Reconceptualizing the notion of relations underlying performance measurement models

Syrus Islam

Pacific Accounting Review, 2016, vol. 28, issue 4, 411-418

Abstract: Purpose - The purpose of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint offers. Design/methodology/approach - This is a conceptual paper, which primarily builds on and extends the contemporary research that challenges the traditional viewpoint that cause-and-effect relations are a necessary element of every PMM. Findings - The reconceptualized viewpoint suggests that a PMM can be built on any combination of cause-and-effect, finality and logical relations, as opposed to only cause-and-effect relations. This paper presents several exciting research opportunities that the reconceptualized perspective offers. Originality/value - The different types of relations underlying PMMs and their appropriate validation techniques are a relatively novel concept and also, a complex phenomenon which has received very limited attention in the accounting literature. This paper extends this nascent literature by outlining the research implications of this novel concept.

Keywords: Relations; Cause-and-effect; Finality; Logical; Performance measurement models; Reconceptualize; M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-02-2016-0012

DOI: 10.1108/PAR-02-2016-0012

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