Constructing Performance Measurement Packages

Morten Jakobsen, Falconer Mitchell and Hanne Nørreklit

Chapter 8 in Review of Management Accounting Research, 2011, pp 194-213 from Palgrave Macmillan

Abstract: Abstract Performance measurement packages are, in most of the mainstream management literature, perceived as the backbone of management control systems (e.g., Anthony and Govindarajan 1998). Constructing and implementing performance measurement packages can have significant effects on an organization. In fact, the construction and implementation of such packages are often done in relation to change programs or turn-around actions within organizations (Jazayeri and Scapens 2008). Since the construction and use of performance measurement packages will change an organization, it is of paramount importance to avoid potential pitfalls through careful and knowledgeable conduct of the construction of such packages (Nørreklit, Jakobsen and Mitchell 2008).

Keywords: Customer Satisfaction; Action Variable; Cost Allocation; Performance Measurement System; Critical Success Factor (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_8

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230353275

DOI: 10.1057/9780230353275_8

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().