Algorithms, performance measurement, and management control

Wai Fong Chua and Martin Messner

Chapter 3 in Research Handbook on Performance Measurement for Management Control, 2024, pp 29-47 from Edward Elgar Publishing

Abstract: Organizations increasingly use algorithms - i.e., computerized routines that automatically trigger actions or decisions - in areas as diverse as production scheduling, changing product prices, and evaluating employees. In this chapter, we focus on the use of algorithms for performance measurement and management control. We review extant literature, much of which is located in organizational, management, and information systems studies. We consider the implications of this research for accounting and propose a future research agenda that seeks to investigate the origins and effects of algorithmic management in organizational control.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2024
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