Individual Performance Measures. Effects of Experience on Preference for Financial or Non-Financial Measures

Eric Cauvin, Michael L Roberts and Bruce R. Neumann
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Eric Cauvin: GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur
Michael L Roberts: University of Colorado [Boulder]
Bruce R. Neumann: University of Colorado [Boulder]

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Abstract: Prior research identified conflicts in implementing performance measurement systems that include both financial and non-financial measures. Attempts to incorporate non-financial measures, for example, balanced scorecards (BSCs), have shown short-term success, only to be replaced with systems that rely on financial measures. We develop a theoretical model to explore evaluators' choice and use of the most important performance measurement criterion among financial and non-financial measures.

Keywords: Financial performance measures; non-financial performance measures; balanced scorecard; effects of experience on selecting and using performance measures (search for similar items in EconPapers)
Date: 2017-07-05
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Citations: View citations in EconPapers (1)

Published in Advances in Management Accounting, 2017, pp.191-221

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02063389

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