An Accounting and Finance Perspective on Performance Measurement and Management

Stan Brignall

Chapter 12 in Performance Management, 2008, pp 160-171 from Palgrave Macmillan

Abstract: Abstract Managers measure organizational performance in order to improve it; thus performance measurement is part of the process by which management teams manage the improvement of performance over time. Management is a team activity involving people with different functional responsibilities and disciplinary backgrounds, yet traditionally most measures of organizational performance have been financial in nature. More recently it has been widely recognized that what constitutes organizational success is multifaceted and means different things to different people. Accordingly, models of multidimensional performance measurement and management have been developed which have fostered an interest in the interrelationships among different performance dimensions, including those between financial and non-financial performance measures.

Keywords: Management Accounting; International Financial Reporting Standard; Residual Income; Enterprise Resource Planning; Balance Scorecard (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-28894-2_12

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DOI: 10.1057/9780230288942_12

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