Contemporary performance measurement systems: A review of their consequences and a framework for research
| dc.contributor.author | Franco-Santos, Monica | - |
| dc.contributor.author | Lucianetti, Lorenzo | - |
| dc.contributor.author | Bourne, Mike | - |
| dc.date.accessioned | 2012-08-15T23:02:27Z | |
| dc.date.available | 2012-08-15T23:02:27Z | |
| dc.date.issued | 2012-06-01T00:00:00Z | - |
| dc.description.abstract | The main purpose of this paper is to develop a conceptual framework for understanding the literature on the consequences of contemporary performance measurement (CPM) systems and the theories that explain these consequences. The framework is based on an in-depth review of 76 empirical studies published in high-quality academic journals in the areas of accounting, operations, and strategy. The framework classifies the consequences of CPM into three categories: people's behaviour, organizational capabilities, and performance consequences. This paper discusses our current knowledge on the impact of CPM, highlighting inconsistencies and gaps as well as providing direction for future research. | en_UK |
| dc.identifier.citation | Monica Franco-Santos, Lorenzo Lucianetti and Mike Bourne, Contemporary performance measurement systems: A review of their consequences and a framework for research, Management Accounting Research, Volume 23, Issue 2, June 2012, Pages 79–119 | |
| dc.identifier.issn | 1044-5005 | - |
| dc.identifier.uri | http://dx.doi.org/10.1016/j.mar.2012.04.001 | - |
| dc.identifier.uri | http://dspace.lib.cranfield.ac.uk/handle/1826/7498 | |
| dc.language.iso | en_UK | - |
| dc.publisher | Elsevier | en_UK |
| dc.rights | NOTICE: this is the author’s version of a work that was accepted for publication in Management Accounting Research. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Management Accounting Research, Volume 23, Issue 2, June 2012, Pages 79–119. http://dx.doi.org/10.1016/j.mar.2012.04.001 | |
| dc.title | Contemporary performance measurement systems: A review of their consequences and a framework for research | en_UK |
| dc.type | Article | - |