Literature


Academic literature (November 2011)

Latest performance management research for business management and PhD students

Here you will find a list of academic articles in the area of performance management research. The references below are sorted by date with the latest issues at the top. Full reference is provided with the direct link to the publisher, where possible. 

579 references included in the list

The latest list includes 579 references for performance management research covering qualitative, quantitative and normative research as well as literature reviews. Several Books and professional references (e.g. BCG and PWC reports) are also included.

Knowledge creation is driven by peer reviewed journal articles

A quick look at the chart above reveals that the knowledge creation is basically driven by the peer reviewed journal publications, which in this (non representative) list contribute around 90% of total citations. In total, 129 journals contribute to this list, with around 1/3 of all the articles covered being published in 4 top rated journals: Accounting, Organizations and Society; Management Accounting Research; International Journal of Operations & Production Management; and Journal of Management Accounting Research.

If you have any suggestions feel free to contact the author timur.pasch[at]ou.nl 

In press (November 2011)

Adler, Ralph (in press): Performance management and organizational strategy. How to design systems that meet the needs of confrontation strategy firms. In The British Accounting Review. Available online at http://www.sciencedirect.com/science/article/pii/S0890838911000692.

Amado, Carla A. F.; Santos, Sérgio P.; Marques, Pedro M. (2012): Integrating the data envelopment analysis and the balanced scorecard approaches for enhanced performance assessment. In Omega 40 (3), pp. 390–403. Available online at http://www.sciencedirect.com/science/article/pii/S0305048311001010.

Bulchand-Gidumal, Jacques; Melián-González, Santiago (in press): Maximizing the positive influence of IT for improving organizational performance. In The Journal of Strategic Information Systems (0). Available online at http://www.sciencedirect.com/science/article/pii/S0963868711000539.

Clarkson, Peter M.; Walker, Julie; Nicholls, Shannon (in press): Disclosure, shareholder oversight and the pay-performance link. In Journal of Contemporary Accounting & Economics. Available online at http://www.sciencedirect.com/science/article/pii/S1815566911000130.

García-Morales, Víctor Jesús; Jiménez-Barrionuevo, María Magdalena; Gutiérrez-Gutiérrez, Leopoldo (in press): Transformational leadership influence on organizational performance through organizational learning and innovation. In Journal of Business Research. Available online at http://www.sciencedirect.com/science/article/pii/S0148296311001007.

Hoque, Zahirul (in press): The relations among competition, delegation, management accounting systems change and performance. A path model. In Advances in Accounting. Available online at http://www.sciencedirect.com/science/article/pii/S0882611011000344.

Kang, Mingu; Wu, Xiaobo; Hong, Paul; Park, Youngwon (in press): Aligning organizational control practices with competitive outsourcing performance. In Journal of Business Research (0). Available online at http://www.sciencedirect.com/science/article/pii/S0148296311002402.

Lau, Chong M. (in press): Nonfinancial and financial performance measures. How do they affect employee role clarity and performance? In Advances in Accounting. Available online at http://www.sciencedirect.com/science/article/pii/S0882611011000393.

Marques, L.; Ribeiro, J. A.; Scapens, R. W. (in press): The use of management control mechanisms by public organizations with a network coordination role. A case study in the port industry. In Management Accounting Research. Available online at http://www.sciencedirect.com/science/article/pii/S1044500511000497.

Pohl, Mathies; Förstl, Kai (in press): Achieving purchasing competence through purchasing performance measurement system design. A multiple-case study analysis. In Journal of Purchasing and Supply Management. Available online at http://www.sciencedirect.com/science/article/pii/S1478409211000185.

Santos-Vijande, María Leticia; López-Sánchez, José Ángel; Trespalacios, Juan Antonio (in press): How organizational learning affects a firm’s flexibility, competitive strategy, and performance. In Journal of Business Research. Available online at http://www.sciencedirect.com/science/article/pii/S0148296311003110.

Speckbacher, Gerhard; Wentges, Paul (in press): The impact of family control on the use of performance measures in strategic target setting and incentive compensation. A research note. In Management Accounting Research. Available online at http://www.sciencedirect.com/science/article/pii/S1044500511000321.

2011

Agbejule, Adebayo  (2011): Organizational culture and performance. The role of management accounting system. In Journal of Applied Accounting Research 12 (1), pp. 74–89. Available online at http://www.emeraldinsight.com/journals.htm?articleid=1937344.

Aguinis, Herman; Joo, Harry; Gottfredson, Ryan K. (2011): Why we hate performance management – And why we should love it. In Business Horizons 54 (6), pp. 503–507. Available online at http://www.sciencedirect.com/science/article/pii/S0007681311000887.

Alan Meekings; Steve Briault; Neely, Andrew (2011): How to avoid the problems of target-setting. In Measuring Business Excellence 15 (3), pp. 86–98. Available online at http://dx.doi.org/10.1108/13683041111161175.

Asel, Johannes; Posch, Arthur; Speckbacher, Gerhard (2011): Squeezing or cuddling? The impact of economic crises on management control and stakeholder management. In Review of Managerial Science 5 (2), pp. 213–231. Available online at http://dx.doi.org/10.1007/s11846-010-0051-4.

Balsam, Steven; Fernando, Guy; Tripathy, Arindam (2011): The impact of firm strategy on performance measures used in executive compensation. In Journal of Business Research 64 (2), pp. 187–193. Available online at http://dx.doi.org/10.1016/j.jbusres.2010.01.006.

Banker, Rajiv D.; Chang, Hsihui; Feroz, Ehsan (2011): Performance measurement in nonprofit governance. An empirical study of the Minnesota independent school districts. In Annals of Operations Research, pp. 1–25. Available online at http://dx.doi.org/10.1007/s10479-011-0836-0.

Banker, Rajiv D.; Chang, Hsihui; Pizzini, Mina (2011): The judgmental effects of strategy maps in balanced scorecard performance evaluations. In International Journal of Accounting Information Systems 12 (4), pp. 259–279. Available online at http://www.sciencedirect.com/science/article/pii/S1467089511000431.

Booker, Donna M.; Heitger, Dan L.; Schultz, Thomas D. (2011): The effect of causal knowledge on individuals’ perceptions of nonfinancial performance measures in profit prediction. In Advances in Accounting 27 (1), pp. 90–98. Available online at http://www.sciencedirect.com/science/article/B8JHH-51NDYW2-1/2/c10285b1873347ecf5120be2138fe1a3.

Booker, Donna M.; Heitger, Dan L.; Schultz, Thomas D. (2011): The effect of causal knowledge on individuals’ perceptions of nonfinancial performance measures in profit prediction. In Advances in Accounting 27 (1), pp. 90–98. Available online at http://www.sciencedirect.com/science/article/pii/S088261101000060X.

Brüggen, Alexander; Luft, Joan (2011): Capital rationing, competition, and misrepresentation in budget forecasts. In Accounting, Organizations and Society 36 (7), pp. 399–411. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000559.

Carmona, Salvador; Iyer, Govind; Reckers, Philip M. J. (2011): The impact of strategy communications, incentives and national culture on balanced scorecard implementation. In Advances in Accounting 27 (1), pp. 62–74. Available online at http://www.sciencedirect.com/science/article/B8JHH-523CPR0-2/2/607a27395f4e445a102613652a4a5ff6.

Citroen, Charles L. (2011): The role of information in strategic decision-making. In International Journal of Information Management 31 (6), pp. 493–501. Available online at http://www.sciencedirect.com/science/article/B6VB4-52C2P0B-1/2/5749d922496c93067361dbf64a1f6283.

Conrad, Lynne; Guven Uslu, Pinar (2011): Investigation of the impact of ‘Payment by Results’ on performance measurement and management in NHS trusts. In Management Accounting Research 22 (1), pp. 46–55. Available online at http://www.sciencedirect.com/science/article/B6WMY-51PRHJY-1/2/65094db1df13a3314edf8802eac11de5.

Coram, Paul J.; Mock, Theodore J.; Monroe, Gary S. (2011): An investigation into financial analysts’ evaluation of enhanced disclosure of non-financial performance indicators. In The British Accounting Review 43 (2), pp. 87–101. Available online at http://www.sciencedirect.com/science/article/B6WC3-5281SMC-1/2/feebfb0b5d03ef695c038a3fac119dfa.

Cricelli, Livio; Grimaldi, Michele; Ghiron, Nathan Levialdi (2011): The competition among mobile network operators in the telecommunication supply chain. In International Journal of Production Economics 131 (1), pp. 22–29. Available online at http://www.sciencedirect.com/science/article/B6VF8-4YC1K2K-5/2/11733897fb886e119c180e17077af640.

Cruz, Inês; Scapens, Robert W.; Major, Maria (2011): The localisation of a global management control system. In Accounting, Organizations and Society 36 (7), pp. 412–427. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000791.

Dambrin, Claire; Robson, Keith (2011): Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures. In Accounting, Organizations and Society 36 (7), pp. 428–455. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000663.

Deborah Agostino; Michela Arnaboldi (2011): How the BSC implementation process shapes its outcome. In International Journal of Productivity and Performance Management 60 (1741-0401), pp. 99–114. Available online at http://dx.doi.org/10.1108/17410401111101458.

Dunk, Alan S. (2011): Product innovation, budgetary control, and the financial performance of firms. In The British Accounting Review 43 (2), pp. 102–111. Available online at http://www.sciencedirect.com/science/article/pii/S0890838911000278.

Ekholm, Bo-Göran; Wallin, Jan (2011): The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. In Journal of Business Finance & Accounting 38 (1-2), pp. 145–164.

Gomes, Carlos; Yasin, Mahmoud; Lisboa, Joao (2011): Performance measurement practices in manufacturing firms revisited. In International Journal of Operations & Production Management 31 (1), pp. 5–30.

Gorla, Narasimhaiah; Somers, Toni M.; Wong, Betty (2011): Organizational impact of system quality, information quality, and service quality. In The Journal of Strategic Information Systems 19 (3), pp. 207–228. Available online at http://www.sciencedirect.com/science/article/B6VG3-5081SF4-1/2/2302795f7d82c741e204194a71b4a0fe.

Hall, Matthew (2011): Do comprehensive performance measurement systems help or hinder managers’ mental model development? In Management Accounting Research 22 (2), pp. 68–83. Available online at http://www.sciencedirect.com/science/article/B6WMY-51D5RM7-1/2/fa060498c5c006dbc66d39d6f62c8639.

Harrison, Mark (2011): Forging success. Soviet managers and accounting fraud, 1943-1962. In Journal of Comparative Economics 39 (1), pp. 43–64. Available online at http://www.sciencedirect.com/science/article/B6WHV-51N7RSB-1/2/5b2a3609da642c3c1c4509a9e47b6395.

Harzing, Anne-Wil (2011): Journal quality list. University of Melbourne.

Henry, Theresa F.; Shon, John J.; Weiss, Renee E. (2011): Does executive compensation incentivize managers to create effective internal control systems? In Research in Accounting Regulation 23 (1), pp. 46–59. Available online at http://www.sciencedirect.com/science/article/B7W5G-52M93C1-2/2/63206383a8595f74e2a31d902d74afd2.

Huang, Hao-Chen; Lai, Mei-Chi; Lin, Lee-Hsuan (2011): Developing strategic measurement and improvement for the biopharmaceutical firm. Using the BSC hierarchy. In Expert Systems with Applications 38 (5), pp. 4875–4881. Available online at http://www.sciencedirect.com/science/article/B6V03-51696TC-4/2/107f65c1a5922430a2c45023a4e00f1d.

Ibrahim, Salma; Lloyd, Cynthia (2011): The association between non-financial performance measures in executive compensation contracts and earnings management. In Journal of Accounting and Public Policy 30 (3), pp. 256–274. Available online at http://www.sciencedirect.com/science/article/B6VBG-51BPDPN-2/2/c0edabe2f2b38ad14ebb42101758066d.

Jiménez-Jiménez, Daniel; Sanz-Valle, Raquel (2011): Innovation, organizational learning, and performance. In Journal of Business Research 64 (4), pp. 408–417. Available online at http://www.sciencedirect.com/science/article/pii/S0148296310001906.

Kallunki, Juha-Pekka; Laitinen, Erkki K.; Silvola, Hanna (2011): Impact of enterprise resource planning systems on management control systems and firm performance. In International Journal of Accounting Information Systems 12 (1), pp. 20–39.

Konchitchki, Yaniv; O’Leary, Daniel E. (2011): Event study methodologies in information systems research. In International Journal of Accounting Information Systems 12 (2), pp. 99–115. Available online at http://www.sciencedirect.com/science/article/B6W6B-5282PJB-1/2/fff5a74f478e9cb7e62209dac422ccbd.

Koonce, Lisa; Seybert, Nick; Smith, James (2011): Causal reasoning in financial reporting and voluntary disclosure. In Accounting, Organizations and Society 36 (4-5), pp. 209–225. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000407.

Lee, Chia-Ling; Yang, Huan-Jung (2011): Organization structure, competition and performance measurement systems and their joint effects on performance. In Management Accounting Research 22 (2), pp. 84–104. Available online at http://www.sciencedirect.com/science/article/B6WMY-51H5HD7-1/2/96ef80a860da9b7a2cc100a285300875.

Leeuw, Sander de; van den Berg, Jeroen P. (2011): Improving operational performance by influencing shopfloor behavior via performance management practices. In Journal of Operations Management 29 (3), pp. 224–235. Available online at http://www.sciencedirect.com/science/article/pii/S0272696311000027.

Martinez, Daniel E. (2011): Beyond disciplinary enclosures. Management control in the society of control. In Critical Perspectives on Accounting 22 (2), pp. 200–211. Available online at http://www.sciencedirect.com/science/article/B6WD4-50FGY68-9/2/776fcfb3cc9fedcc436da7aa3562ae0f.

Masli, Adi; Richardson, Vernon J.; Sanchez, Juan Manuel; Smith, Rodney E. (2011): Returns to IT excellence. Evidence from financial performance around information technology excellence awards. In International Journal of Accounting Information Systems 12 (3), pp. 189–205. Available online at http://www.sciencedirect.com/science/article/B6W6B-51K9C8G-1/2/7de5d9047dac6c6e9ecc071c83725337.

Masoner, Michael M.; Lang, Sandra S.; Melcher, Arlyn J. (2011): A meta-analysis of information system success. A reconsideration of its dimensionality. In International Journal of Accounting Information Systems 12 (2), pp. 136–141. Available online at http://www.sciencedirect.com/science/article/B6W6B-517PKV7-1/2/5793ec3018a9f1acf4be1cfc55366832.

Nudurupati, Sai; Bititci, Umit S.; Kumar, V.; Chan, F. T. S. (2011): State of the art literature review on performance measurement. In Computers & Industrial Engineering 60 (2), pp. 279–290. Available online at http://www.sciencedirect.com/science/article/B6V27-51H7005-5/2/3cc5aec4356fa53f4f413ef13fc2a93d.

O’Connor, Neale G.; Vera-Muñoz, Sandra C.; Chan, Francis (2011): Competitive forces and the importance of management control systems in emerging-economy firms. The moderating effect of international market orientation. In Accounting, Organizations and Society 36 (4-5), pp. 246–266. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000444.

Pavlov, Andrey; Bourne, Mike (2011): Explaining the effects of performance measurement on performance. An organizational routines perspective. In International Journal of Operations & Production Management 31 (1), pp. 101–122.

Pike, Richard H.; Tayles, Mike E.; Abu Mansor, Nur Naha (2011): Activity-based costing user satisfaction and type of system. A research note. In The British Accounting Review 43 (1), pp. 65–72. Available online at http://www.sciencedirect.com/science/article/B6WC3-51S25DW-1/2/7ffb18de8d8addf1b9061a683ee7fbbc.

Qu, Sandy Q.; Cooper, David J. (2011): The role of inscriptions in producing a balanced scorecard. In Accounting, Organizations and Society 36 (6), pp. 344–362. Available online at http://www.sciencedirect.com/science/article/pii/S0361368211000572.

Rodgers, Waymond; Guiral, Andrés (2011): Potential model misspecification bias. Formative indicators enhancing theory for accounting researchers. In The International Journal of Accounting 46 (1), pp. 25–50. Available online at http://www.sciencedirect.com/science/article/pii/S0020706310001135.

Soderberg, Marvin; Kalagnanam, Suresh; Sheehan, Norman T.; Vaidyanathan, Ganesh (2011): When is a balanced scorecard a balanced scorecard. In International Journal of Productivity and Performance Management 60 (7).

Srimai, Suwit; Radford, Jack; Wright, Chris (2011): Evolutionary paths of performance measurement. An overview of its recent development. In International Journal of Productivity and Performance Management 60 (7).

Trochim, W.M.K (2011): Research Methods Knowledge Base. Available online at http://www.socialresearchmethods.net/kb/index.php.

Tsamenyi, Mathew; Sahadev, Sunil; Qiao, Zheng Shi (2011): The relationship between business strategy, management control systems and performance. Evidence from China. In Advances in Accounting 27 (1), pp. 193–203. Available online at http://www.sciencedirect.com/science/article/pii/S0882611011000174.

Wall, Friederike; Greiling, Dorothea (2011): Accounting information for managerial decision-making in shareholder management versus stakeholder management. In Review of Managerial Science 5 (2), pp. 91–135. Available online at http://dx.doi.org/10.1007/s11846-011-0063-8.

Weißenberger, Barbara E.; Angelkort, Hendrik (2011): Integration of financial and management accounting systems. The mediating influence of a consistent financial language on controllership effectiveness. In Management Accounting Research 22 (3), pp. 160–180. Available online at http://www.sciencedirect.com/science/article/pii/S1044500511000175.

Xiao, Jason Zezhong; Duh, Rong-Ruey; Chow, Chee W. (2011): Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls. Accounting and Business Research. In Accounting and Business Research 41 (2), pp. 145–169.

Yuanyuan Yin; Shengfeng Qin; Ray Holland (2011): Development of a design performance measurement matrix for improving collaborative design during a design process. In International Journal of Productivity and Performance Management 60 (1741-0401), pp. 152–184. Available online at http://dx.doi.org/10.1108/17410401111101485.

2010

Abdel-Maksoud, A.; Cerbioni, F.; Ricceri, F.; Velayutham, S. (2010): Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms. In The British Accounting Review 42 (1), pp. 36–55.

Accenture (2010): Swedish match. Enterprise performance management framework. Available online at http://www.accenture.com/SiteCollectionDocuments/PDF/Accenture_FPM_Helped_Swedish_Match_Implement_an_EPM_Framework.pdf, checked on 20/03/2011.

Adebanjo, Dotun; Abbas, Ahmed; Mann, Robin (2010): An investigation of the adoption and implementation of benchmarking. In International Journal of Operations & Production Management 30 (11), pp. 1140–1169.

Angelo Riccaboni; Emilia Luisa Leone (2010): Implementing strategies through management control systems. The case of sustainability. In International Journal of Productivity and Performance Management 59 (1741-0401), pp. 130–144. Available online at http://dx.doi.org/10.1108/17410401011014221.

Aranda, Carmen; Arellano, Javier (2010): Strategic performance measurement systems and managers’ understanding of the strategy. A field research in a financial institution. In Journal of Accounting & Organizational Change 6 (3), pp. 330–358.

Bai, Ge; Coronado, Freddy; Krishnan, Ranjani (2010): The Role of Performance Measure Noise in Mediating the Relation between Task Complexity and Outsourcing. In Journal of Management Accounting Research 22, pp. 75–102. Available online at 10.2308/jmar.2010.22.1.75.

Ballou, Brian; Heitger, Dan L.; Schultz, Thomas D. (2010): The actions-to-value framework. Linking managerial behavior to organizational value. In Management Accounting Quarterly 11 (4), pp. 1–9. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=54491008&site=ehost-live.

Bannister, James W.; Myojung Cho; Newman, Harry A. (2010): Temporal changes in the choice of financial performance metrics in executive compensation. In Journal of Business & Economic Studies 16 (1), pp. 77–100. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=50675767&site=ehost-live.

Breitbarth, Tim; Mitchell, Rob; Lawson, Rob (2010): Service performance measurement in a New Zealand local government organization. Enhancing business success. The Role of performance management. In Business Horizons 53 (4), pp. 397–403. Available online at http://www.sciencedirect.com/science/article/B6W45-4YX65SB-1/2/990c0ea628983f5a3dbbc6d2ec74aa0b.

Brudan, Aurel (2010): Rediscovering performance management: systems, learning and integration. In Measuring Business Excellence 14 (1), pp. 109–123. Available online at http://www.ingentaconnect.com/content/mcb/267/2010/00000014/00000001/art00009 / http://dx.doi.org/10.1108/13683041011027490.

Brühl, Rolf; Horch, Nils; Osann, Mathias (2010): Improving integration capabilities with management control. In European Journal of Innovation Management 13 (4), pp. 1460-1060.

Burney, Laurie L.; Swanson, Nancy J. (2010): The relationship between balanced scorecard characteristics and managers’ job satisfaction. In Journal of Managerial Issues 22 (2), pp. 166–181. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=52240985&site=ehost-live.

Cardinaels, Eddy; van Veen-Dirks, Paula (2010): Financial versus non-financial information. The impact of information organization and presentation in a balanced scorecard. In Accounting, Organizations and Society 35 (6), pp. 565–578. Available online at http://www.sciencedirect.com/science/article/B6VCK-50B49NS-1/2/2b4c177fbb780f897a3baff8148a70b7.

Chenhall, Robert H.; Hall, Matthew; Smith, David (2010): Social capital and management control systems: A study of a non-government organization. In Accounting, Organizations and Society 35 (8), pp. 737–756. Available online at http://www.sciencedirect.com/science/article/pii/S0361368210000802.

Citi Investment Research & Analysis (2010): Telecom Prospects 3Q10. Industry Overview. London. Citi Investment Research & Analysis.

Coram, Paul J. (2010): The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments. In Accounting & Finance 50 (2), pp. 263–280. Available online at http://dx.doi.org/10.1111/j.1467-629X.2009.00328.x.

Cravens, Karen S.; Oliver, Elizabeth Goad; Stewart, Jeanine S. (2010): Can a positive approach to performance evaluation help accomplish your goals? In Business Horizons 53 (3), pp. 269–279. Available online at http://www.sciencedirect.com/science/article/B6W45-4XG90C1-1/2/c70c3d3352c5436fa6904fdb795c47c1.

Dossi, Andrea; Patelli, Lorenzo (2010): You learn from what you measure. Financial and non-financial performance measures in multinational companies. In Long Range Planning 43 (4), pp. 498–526.

Edwards, Jeffrey R.; Berry, James W. (2010): The presence of something or the absence of nothing. Increasing theoretical precision in management research. In Organizational Research Methods 13 (4), pp. 668–689.

Eldenburg, Leslie; Soderstrom, Naomi; Willis, Veronda; Wu, Anne (2010): Behavioral changes following the collaborative development of an accounting information system. In Accounting, Organizations and Society 35 (2), pp. 222–237.

Fouché, Deon Paul; Rolstadås, Asbjørn (2010): The use of performance measurement as a basis for project control of offshore modification oil and gas projects. In Production Planning & Control 21 (8), pp. 760–773. Available online at http://www.informaworld.com/10.1080/09537281003661385, checked on 8/01/2011.

Fried, Andrea (2010): Performance measurement systems and their relation to strategic learning. A case study in a software developing organization. In Critical Perspectives on Accounting 21 (2), pp. 118–133. Available online at http://dx.doi.org/10.1016/j.cpa.2009.08.007.

Gates, Stephen; Germain, Christophe (2010): Integrating sustainability measures into strategic performance measurement systems. An empirical study. In Management Accounting Quarterly 11 (3), pp. 1–7. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53279653&site=ehost-live.

Gimbert, Xavier; Bisbe, Josep; Mendoza, Xavier (2010): The role of performance measurement systems in strategy formulation processes. In Long Range Planning 43 (4), pp. 477–497. Available online at http://dx.doi.org/10.1016/j.lrp.2010.01.001.

Goto, Mika (2010): Financial performance analysis of US and world telecommunications companies. Importance of information technology in the telecommunications industry after the AT&T breakup and the NTT divestiture. In Decision Support Systems 48 (3), pp. 447–456. Available online at http://www.sciencedirect.com/science/article/B6V8S-4WJBBN7-4/2/3c3fae18fbe419182110dfded3ccd110.

Grafton, Jennifer; Lillis, Anne M.; Widener, Sally K. (2010): The role of performance measurement and evaluation in building organizational capabilities and performance. In Accounting, Organizations and Society 35 (7), pp. 689–706. Available online at http://www.sciencedirect.com/science/article/B6VCK-50VSV8G-2/2/dd51ad4e89e8b13fcec8d744a4286c89.

Hall, Matthew (2010): Accounting information and managerial work. In Accounting, Organizations and Society 35 (3), pp. 301–315.

Hansen, Allan (2010): Nonfinancial performance measures, externalities and target setting. A comparative case study of resolutions through planning. In Management Accounting Research 21 (1), pp. 17–39. Available online at http://www.sciencedirect.com/science/article/B6WMY-4Y53ND4-1/2/ec0b6a69f29fa500d4428f26e54791bc.

Hartmann, Frank; Naranjo-Gil, David; Perego, Paolo (2010): The effects of leadership Styles and use of performance measures on managerial work-related a ttitudes. In European Accounting Review 19 (2), pp. 275–310.

Henri, Jean-François (2010): The periodic review of performance indicators. An empirical investigation of the dynamism of performance measurement systems. In European Accounting Review 19 (1), pp. 73–96. Available online at http://www.informaworld.com/10.1080/09638180902863795.

Herath, Hemantha S. B.; Bremser, Wayne G.; Birnberg, Jacob G. (2010): Joint selection of balanced scorecard targets and weights in a collaborative setting. In Journal of Accounting and Public Policy 29 (1), pp. 45–59. Available online at http://www.sciencedirect.com/science/article/B6VBG-4XMTFNR-1/2/61845275c3da4c749741fc9f8d797446.

IBM (2010): Analytics: The new path to value. How the smartest organizations are embedding analytics to transform insights into action. Institute for Business Value. IBM Institute for Business Value. Available online at http://public.dhe.ibm.com/common/ssi/ecm/en/gbe03371usen/GBE03371USEN.PDF, checked on 19/03/2011.

Jusoh, Ruzita (2010): The influence of perceived environmental uncertainty, firm size, and strategy on multiple performance measures usage. In African Journal of Business Management 4 (10), pp. 1972–1984.

Kelly, Khim (2010): Accuracy of relative weights on multiple leading performance measures. Effects on managerial performance and knowledge. In Contemporary Accounting Research 27 (2), pp. 577–608. Available online at http://dx.doi.org/10.1111/j.1911-3846.2010.01017.x.

Kihn, Lili-Anne (2010): Performance outcomes in empirical management accounting research. Recent developments and implications for future research. In International Journal of Productivity and Performance Management 59 (5), pp. 468–492.

Kolehmainen, Katja (2010): Dynamic strategic performance measurement systems. Balancing empowerment and alignment. In Long Range Planning 43 (4), pp. 527–554. Available online at http://www.sciencedirect.com/science/article/B6V6K-4XY4BBB-1/2/c4b36ed09e0f1a9a667dfb44ba870d22.

Kraus, Kalle; Lind, Johnny (2010): The impact of the corporate balanced scorecard on corporate control. A research note. In Management Accounting Research 21 (4), pp. 265–277. Available online at http://www.sciencedirect.com/science/article/B6WMY-5119FVY-1/2/12cd98329c65423448ca682fb3b1f440.

Lee, Chia-Ling; Yen, David C.; Peng, Kai-Chun; Wu, Hsu-Che (2010): The influence of change agents’ behavioral intention on the usage of the activity based costing/management system and firm performance. The perspective of unified theory of acceptance and use of technology. In Advances in Accounting 26 (2), pp. 314–324. Available online at http://www.sciencedirect.com/science/article/B8JHH-512DD2W-1/2/2496c8efde3756d9400574861c0c1f62.

LeRoux, Kelly; Wright, Nathaniel S. (2010): Does performance measurement improve strategic decision making? Findings from a national survey of nonprofit social service agencies. In Nonprofit and Voluntary Sector Quarterly 39 (4), pp. 571–587. Available online at http://nvs.sagepub.com/content/39/4/571.abstract.

Li, Siqi (2010): Does mandatory adoption of international financial reporting standards in the european union reduce the cost of equity capital? In Accounting Review 85 (2), pp. 607–636. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=48750137&site=ehost-live.

Lucianetti, Lorenzo (2010): The impact of the strategy maps on balanced scorecard performance. In International Journal of Business Performance Management 12 (1), pp. 21–36.

Malagueño, Ricardo; Bisbe, Josep; Gimbert, Xavier (2010): Strategic performance measurement systems, strategy formulation and organizational performance. ESADE Business School. Barcelona.

Marginson, David; McAulay, Laurie; Roush, Melvin; van Zijl, Tony (2010): Performance measures and short-termism: an exploratory study. In Accounting & Business Research 40 (4), pp. 353–370. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53884533&site=ehost-live.

Martinez, Veronica; Pavlov, Andrey; Bourne, Mike (2010): Reviewing performance. An analysis of the structure and functions of performance management reviews. In Production Planning & Control 21 (1), pp. 70 — 83.

Melnyk, Steven A.; Hanson, John D.; Calantone, Roger J. (2010): Hitting the target…but missing the point. Resolving the paradox of strategic transition. Strategic performance measurement. In Long Range Planning 43 (4), pp. 555–574. Available online at http://www.sciencedirect.com/science/article/B6V6K-4YMYG2G-1/2/afacfb0249878906106e322cacca3f4a.

Micheli, Pietro; Manzoni, Jean-Francois (2010): Strategic performance measurement. Benefits, limitations and paradoxes. In Long Range Planning 43 (4), pp. 465–476. Available online at http://www.sciencedirect.com/science/article/B6V6K-4Y5H67K-1/2/3560e08cc100b127ce72e7c394a96cc8.

Muchiri, Peter N.; Pintelon, Liliane; Martin, Harry; Meyer, Anne-Marie de (2010): Empirical analysis of maintenance performance measurement in Belgian industries. In International Journal of Production Research 48 (20), pp. 5905–5924.

Mundy, Julia (2010): Creating dynamic tensions through a balanced use of management control systems. In Accounting, Organizations and Society 35 (5), pp. 499–523.

Nisar, Tahir (2010): Buyout strategies and performance measurement systems. Conference paper. In Venture Capital Networks, p. 45.

O’Grady, Winnie; Rouse, Paul; Gunn, Cathy (2010): Synthesizing management control frameworks. In Measuring Business Excellence 14 (1), pp. 96–108.

Orens, Raf; Aerts, Walter; Cormier, Denis (2010): Web-based non-financial disclosure and cost of finance. In Journal of Business Finance & Accounting 37 (9-10), pp. 1057–1093. Available online at http://dx.doi.org/10.1111/j.1468-5957.2010.02212.x.

Panagopoulos, Nikolaos G.; Avlonitis, George J. (2010): Performance implications of sales strategy. The moderating effects of leadership and environment. In International Journal of Research in Marketing 27 (1), pp. 46–57. Available online at http://www.sciencedirect.com/science/article/B6V8R-4XTG39G-1/2/30b502136de0045ae1f37521a11b04af.

Paola Cocca; Marco Alberti (2010): A framework to assess performance measurement systems in SMEs. In International Journal of Productivity and Performance Management 59 (1741-0401), pp. 186–200. Available online at http://dx.doi.org/10.1108/17410401011014258.

Pavlov, Andrey (2010): Reviewing performance or changing routines? An analysis of the experience of participants in performance management review meetings. PhD thesis at the Cranfield School of Management. With assistance of Mike Bourne.

Rey-Marston, Maria; Neely, Andrew (2010): Beyond words. Testing alignment among inter-organizational performance measures. In Measuring Business Excellence 14 (1), pp. 19–27.

Schultze, Wolfgang; Weiler, Andreas (2010): Goodwill accounting and performance measurement. In Managerial Finance 36 (9), pp. 768–784. Available online at http://www.emeraldinsight.com/journals.htm?articleid=1864873&show=html.

Sholihin, Mahfud; Pike, Richard H.; Mangena, Musa (2010): Reliance on multiple performance measures and manager performance. In Journal of Applied Accounting Research 11 (1), pp. 24–42.

Sundin, Heidi; Granlund, Markus; Brown, David A. (2010): Balancing multiple competing objectives with a Balanced Scorecard. In European Accounting Review 19 (2), pp. 203–246.

Taticchi, Paolo; Tonelli, Flavio; Cagnazzo, Luca (2010): Performance measurement and management. A literature review and a research agenda. In Measuring Business Excellence 14 (1), pp. 4–18.

Tayler, William B. (2010): The Balanced Scorecard as a strategy-evaluation tool. The effects of implementation involvement and a causal-chain focus. In Accounting Review 85 (3), pp. 1095–1117. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=50461214&site=ehost-live.

Terpitz, Katrin (2010): Die Kunst des Kostenkillens. In Handelsblatt, 28/04/2010 (81).

Tillema, Sandra; ter Bogt, Henk J. (2010): Performance auditing. Improving the quality of political and democratic processes? In Critical Perspectives on Accounting 21 (8), pp. 754–769. Available online at http://www.sciencedirect.com/science/article/B6WD4-509W77T-1/2/14d9bc1eb23dbd15564d33ad828778bf.

Toms, J. S. (2010): Calculating profit. A historical perspective on the development of capitalism. In Accounting, Organizations and Society 35 (2), pp. 205–221.

Trkman, Peter (2010): The critical success factors of business process management. In International Journal of Information Management 30 (2), pp. 125–134. Available online at http://www.sciencedirect.com/science/article/B6VB4-4X66CKC-1/2/400153b5ed0970c510c90c67bf369cf5.

Ukko, Juhani; Pekkola, Sanna; Rantanen, Hannu (2010): A framework to support performance measurement at the operative level of an organisation. In International Journal of Business Performance Management 11 (4), pp. 313–335.

van Veen-Dirks, Paula (2010): Different uses of performance measures. The evaluation versus reward of production managers. In Accounting, Organizations and Society 35 (2), pp. 141–164.

Verbeeten, Frank H. M.; Vijn, Pieter (2010): Are brand equity measures associated with business unit financial performance? Empirical evidence from the Netherlands. In Journal of Accounting, Auditing & Finance 25 (4), pp. 645–671. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=57273999&site=ehost-live.

Waal, André de (2010): Performance-driven behavior as the key to improved organizational performance. In Measuring Business Excellence 14 (1), pp. 79–95. Available online at http://www.emeraldinsight.com/journals.htm?issn=1368-3047&volume=14&issue=1.

Waal, André de; Kerklaan, Leo (2010): A performance management readiness review framework for governmental service providers. In Business Horizons 53 (4), pp. 405–412. Available online at http://www.sciencedirect.com/science/article/B6W45-4YVG87J-2/2/e7a9a3ae23c9697cff4854e24128463b.

Wagner, Marcus (2010): The role of corporate sustainability performance for economic performance. A firm-level analysis of moderation effects. In Ecological Economics 69 (7), pp. 1553–1560.

Wang, Chun-Hsien; Lu, Iuan-Yuan; Chen, Chin-Bein (2010): Integrating hierarchical balanced scorecard with non-additive fuzzy integral for evaluating high technology firm performance. In International Journal of Production Economics 128 (1), pp. 413–426. Available online at http://www.sciencedirect.com/science/article/B6VF8-50PCM9G-2/2/ee24f7306e5a2b26445c6610e4ae4624.

Woodside, Arch G. (2010): Bridging the chasm between survey and case study research. Research methods for achieving generalization, accuracy, and complexity. Case study research in industrial marketing. In Industrial Marketing Management 39 (1), pp. 64–75.

Zawawi, Nur Haiza Muhammad; Hoque, Zahirul (2010): Research in management accounting innovations. An overview of its recent development. In Qualitative Research in Accounting & Management 7 (4), pp. 505–568.

Zehir, Cemal; Sadikoglu, Esin (2010): Investigating the effects of innovation and employee performance on the relationship between total quality management practices and firm performance. An empirical study of Turkish firms. In International Journal of Production Economics 127 (1), pp. 13–26. Available online at http://dx.doi.org/10.1016/j.ijpe.2010.02.011.

2009

2GC Active Management (2009): Balanced scorecard usage survey. Maidenhead.

A.T. Kearney (2009): European mobile industry observation. London. A.T. Kearney.

Annala, U; Ukko, Juhani; Pekkola, Sanna; Rantanen, Hannu (2009): Challenges in the design of a performance measurement system for a production management. A case study.

Baiman, Stanley; Baldenius, Tim (2009): Nonfinancial performance measures as coordination devices. In Accounting Review 84 (2), pp. 299–330. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=39259701&site=ehost-live.

Bendoly, Elliot; Rosenzweig, Eve D.; Stratman, Jeff K. (2009): The efficient use of enterprise information for strategic advantage. A data envelopment analysis. In Journal of Operations Management 27 (4), pp. 310–323.

Berry, A. J.; Coad, A. F.; Harris, E. P.; Otley, David T.; Stringer, Carolyn (2009): Emerging themes in management control. A review of recent literature. In The British Accounting Review 41 (1), pp. 2–20.

Bisbe, Josep; Malagueño, Ricardo (2009): The choice of interactive control systems under different innovation management modes. In European Accounting Review 18 (2), pp. 371–405.

Bourne, Mike; Mura, Matteo; Franco-Santos, Monica; Pavlov, Andrey; Martinez, Veronica; Lucianetti, Lorenzo (2009): Performance management practices and the drivers of business performance. Performance Measurement Association Conference Paper. Centre for Business Performance. Bedfordshire.

Brazel, Joseph F.; Jones, Keith L.; Zimbelman, Mark F. (2009): Using nonfinancial measures to assess fraud risk. In Journal of Accounting Research 47 (5), pp. 1135–1166. Available online at http://dx.doi.org/10.1111/j.1475-679X.2009.00349.x.

Broadbent, Jane; Laughlin, Richard (2009): Performance management systems. A conceptual model. In Management Accounting Research 20 (4), pp. 283–295. Available online at http://www.sciencedirect.com/science/article/B6WMY-4X30C4V-2/2/06bd1fb09a104f13caf2b325b92e6da5.

Buchmann, Patrick; et al. (2009): Winning in a downturn. Managing working capital. Edited by Boston Consulting Group.

Burney, Laurie L.; Henle, Christine A.; Widener, Sally K. (2009): A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance. In Accounting, Organizations and Society 34 (3-4), pp. 305–321. Available online at http://www.sciencedirect.com/science/article/B6VCK-4V9RHNG-1/2/b05c5b7ee1e43d8f2f27ca0d8093e527.

Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D. (Eds.) (2009): Handbook of management accounting research. Oxford: Elsevier Science (3).

Chapman, Christopher S.; Kihn, Lili-Anne (2009): Information system integration, enabling control and performance. In Accounting, Organizations and Society 34 (2), pp. 151–169.

Chenhall, Robert H. (2009): Accounting for the horizontal organization. In Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields (Eds.): Handbook of management accounting research, vol. 3. Oxford: Elsevier Science (3), pp. 1207–1233.

Cormier, Denis; Ledoux, Marie-Josée; Magnan, Michel (2009): The use of Web sites as a disclosure platform for corporate performance. In International Journal of Accounting Information Systems 10 (1), pp. 1–24.

Corona, Carlos (2009): Dynamic performance measurement with intangible assets. In Review of Accounting Studies 14 (2), pp. 314–348. Available online at http://dx.doi.org/10.1007/s11142-009-9095-6.

Detscher, Stefan (2009): Strategisches Kostenmanagement bei Mobilfunkbetreibern. Status quo-Analyse, Entwicklung eines Kennzahlensystems und Konzipierung eines Managementansatzes. PhD thesis at the TU Hamburg-Harburg. Wiesbaden: Gabler.

Dikolli, Shane S.; Hofmann, Christian; Kulp, Susan L. (2009): Interrelated performance measures, interactive effort, and incentive weight. In Journal of Management Accounting Research 21, pp. 125–149. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=45706482&site=ehost-live.

Ferreira, Aldonio; Otley, David T. (2009): The design and use of performance management systems. An extended framework for analysis. In Management Accounting Research 20 (4), pp. 263–282. Available online at http://www.sciencedirect.com.ezproxy.elib12.ub.unimaas.nl/science?_ob=ArticleURL&_udi=B6WMY-4X5HY6D-1&_user=9383712&_coverDate=12/31/2009&_rdoc=6&_fmt=high&_orig=browse&_srch=doc-info(%23toc%236947%232009%23999799995%231560380%23FLA%23display%23Volume)&_cdi=6947&_sort=d&_docanchor=&_ct=10&_acct=C000024558&_version=1&_urlVersion=0&_userid=9383712&md5=16607ff2754f7e83e8026f5eaf681a75.

Fleming, Damon M.; Chow, Chee W.; Chen, Gongmeng (2009): Strategy, performance-measurement systems, and performance. A study of Chinese firms. In The International Journal of Accounting 44 (3), pp. 256–278.

Fullerton, Rosemary R.; Wempe, William F. (2009): Lean manufacturing, non-financial performance measures, and financial performance. In International Journal of Operations & Production Management 29 (3), pp. 214–240. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=38593575&site=ehost-live.

Geuser, Fabien de; Mooraj, Stella; Oyon, Daniel (2009): Does the balanced scorecard add value? Empirical evidence on its effect on performance. In European Accounting Review 18 (1), pp. 93–122. Available online at http://www.informaworld.com/smpp/6084610-77009559/content~db=all~content=a904745488~tab=content.

Gibbs, Michael; Merchant, Kenneth; van der Stede, Wim A.; Vargus, Mark (2009): Performance measure properties and incentive system design. In Industrial Relations 48 (2), pp. 237–264. Available online at 10.1111/j.1468-232X.2009.00556.x.

Griffith, Rachel; Neely, Andrew (2009): Performance pay and managerial experience in multitask teams. Evidence from within a firm. In Journal of Labor Economics 27 (1), pp. 49–82.

Groot, Tom; Budding, Tjerk (2009): Decentralization, performance evaluation and government performance. Management Accounting Section (MAS) meeting paper. Available online at http://ssrn.com/abstract=1162654.

Groot, Tom; Montealegre, Ramiro; Selto, Frank H. (2009): Management control of outsourcing relationships. Amsterdam.

Herzog, Natasa Vujica; Tonchia, Stefano; Polajnar, Andrej (2009): Linkages between manufacturing strategy, benchmarking, performance measurement and business process reengineering. In Computers & Industrial Engineering 57 (3), pp. 963–975. Available online at http://www.sciencedirect.com/science/article/B6V27-4W15KPB-1/2/55da71595bb986b262d9bee4e4d118b2.

Hinton, Matthew; Barnes, David (2009): Discovering effective performance measurement for e-business. In International Journal of Productivity and Performance Management 58 (4), pp. 329–345.

Hofmann, E.; Locker, A. (2009): Value-based performance measurement in supply chains: a case study from the packaging industry. In Production Planning & Control 20 (1), pp. 68–81. Available online at 10.1080/09537280802685272.

Holloway, Jacky (2009): Performance management from multiple perspectives. Taking stock. In International Journal of Productivity and Performance Management 58 (4), pp. 391–399. Available online at http://www.emeraldinsight.com.ezproxy.elib12.ub.unimaas.nl/journals.htm?issn=1741-0401&volume=58&issue=4&articleid=1786368&show=abstract.

Ittner, Christopher D.; Larcker, David F. (2009): Extending the boundaries. Nonfinancial performance measures. In Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields (Eds.): Handbook of management accounting research, vol. 3. Oxford: Elsevier Science (3), pp. 1235–1251.

Jensen, Michael; Meckling, William (2009): Specific knowledge and performance measurement. In Journal of Applied Corporate Finance 21 (2), pp. 49–57.

Kaplan, Robert S. (2009): Conceptual foundations of the Balanced Scorecard. In Christopher S. Chapman, Anthony G. Hopwood, Michael D. Shields (Eds.): Handbook of management accounting research, vol. 3. Oxford: Elsevier Science (3), pp. 1253–1269.

Kaplan, Steven E.; Wisner, Priscilla S. (2009): The judgmental effects of management communications and a fifth Balanced Scorecard category on performance evaluation. In Behavioral Research in Accounting 21 (2), pp. 37–56. Available online at 10.2308/bria.2009.21.2.37.

Kim, Jai; Hatcher, Caroline (2009): Monitoring and regulating corporate identities using the balanced scorecard. In Journal of Communication Management 13 (2), pp. 116–135. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=42009026&site=ehost-live.

Laitinen, Erkki K. (2009): Importance of performance information in managerial work. In Industrial Management & Data Systems 109 (4), pp. 550–569.

Lima, Edson Pinheiro de; Costa, Eduardo Gouvêa Sérgio de; Faria, Avides Reis de (2009): Taking operations strategy into practice. In International Journal of Production Economics 122 (1), pp. 403–418.

Luft, Joan (2009): Nonfinancial information and accounting. A reconsideration of benefits and challenges. In Accounting Horizons 23 (3), pp. 307–325.

Martijn, Schoute (2009): The relationship between cost system complexity, purposes of use, and cost system effectiveness. In The British Accounting Review 41 (4), pp. 208–226. Available online at http://www.sciencedirect.com/science/article/pii/S0890838909000602.

Maurer, Andreas; et al. (2009): The power of cost transparency. Finding hidden value in manufacturing networks. Edited by Boston Consulting Group.

Modell, Sven (2009): Institutional research on performance measurement anf management in the public sector accounting literature. A review and assesment. In Financial Accountability & Management 25 (3), pp. 277–303. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=43350294&site=ehost-live.

Moehrle, Stephen R.; Anderson, Kirsten L.; Ayres, Frances L.; Bolt-Lee, Cynthia E.; Debreceny, Roger S.; Dugan, Michael T. et al. (2009): The impact of academic accounting research on professional practice. An analysis by the AAA research impact task force. In Accounting Horizons 23 (4), pp. 411–456.

Moxham, Claire (2009): Performance measurement. Examining the applicability of the existing body of knowledge to nonprofit organisations. In International Journal of Operations & Production Management 29 (7), pp. 740–763.

Naranjo-Gil, David (2009): Management information systems and strategic performances. The role of top team composition. In International Journal of Information Management 29 (2), pp. 104–110. Available online at http://www.sciencedirect.com/science/article/B6VB4-4VNCJFT-1/2/d31d4e3f24a2de8cccbf0434826468b0.

Naranjo-Gil, David; Maas, Victor S.; Hartmann, Frank (2009): How CFOs determine management accounting innovation. An examination of direct and indirect effects. In European Accounting Review 18 (4), pp. 667–695.

OECD (2009): Communications Outlook. Information and Communications Technologies.

Padovani, Emanuele; Scorsone, Eric (2009): Comparing local governments’ performance internationally. A mission impossible? In International Review of Administrative Sciences 75 (2), pp. 219–237. Available online at 10.1177/0020852309104173 / http://ras.sagepub.com/cgi/content/abstract/75/2/219.

Pekkola, Sanna; Ukko, Juhani (2009): Design of a performance measurement system for a service business network. Case study of a well-being network. PMA 2009 Conference – Performance Measurement, 14 – 17 April 2009. Dunedin, New Zealand.

Powers, Lori (2009): A framework for evaluating the effectiveness of performance measurement systems (RealWorld Systems Research Series).

Richard, Pierre J.; Devinney, Timothy M.; Yip, George S.; Johnson, Gerry (2009): Measuring organizational performance. Towards methodological best practice. In Journal of Management 35 (3), pp. 718–804. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=43892232&site=ehost-live.

Singleton, Royce; Straits, Bruce (2009): Approaches to social research. 5th ed. Oxford: Oxford University Press.

Tollman, Peter; Bixner, Ralf; Keenan, Perry; Powell, Kimberly (2009): Cascading change. Edited by Boston Consulting Group. Boston.

Townsend, Philip; Smith, Stuart; Richards, Greg; Wennekes, Kevin (2009): Performance management matters. Sustaining superior results in a global economy. PricewaterhouseCoopers.

Ukko, Juhani (2009): Managing through measurement. A framework for successful operative level performance measurement. PhD thesis at the Lappeenranta University of Technology.

Ukko, Juhani; Karhu, Jussi; Pekkola, Sanna (2009): Employees satisfied with performance measurement and rewards. Is it even possible? In International Journal of Business Excellence 2 (1), pp. 1–15.

Verbeeten, Frank H. M.; Boons, Arnick N. A. M. (2009): Strategic priorities, performance measures and performance. An empirical analysis in Dutch firms. In European Management Journal 27 (2), pp. 113–128.

Verbeke, Alain; Brugman, Paul (2009): Triple-testing the quality of multinationality-performance research. An internalization theory perspective. Multinational enterprises and the internationalisation process. In International Business Review 18 (3), pp. 265–275.

Waal, André de; Kourtit, Karima; Nijkamp, Peter (2009): The relationship between the level of completeness of a strategic performance management system and perceived advantages and disadvantages. In International Journal of Operations & Production Management 29 (12), pp. 1242–1265. Available online at http://www.emeraldinsight.com/journals.htm?articleid=1826844&show=abstract.

Wiersma, Eelke (2009): For which purposes do managers use balanced scorecards? An empirical study. In Management Accounting Research 20 (4), pp. 239–251. Available online at http://www.sciencedirect.com/science/article/B6WMY-4WR5NPF-1/2/14887943975c2bb3eb36b693b39202d7.

2008

Abdel-Kader, Magdy; Luther, Robert (2008): The impact of firm characteristics on management accounting practices. A UK-based empirical analysis. In The British Accounting Review 40 (1), pp. 2–27.

Adams, Richard; Neely, Andrew; Yaghi, Bassil; Bessant, John (2008): Proposal for measures of firm-level innovation performance in 12 sectors of UK industry. Innovation Index Working Paper. Prepared for NESTA.

Arya, Anil; Glover, Jonathan (2008): Performance measurement manipulation. Cherry-picking what to correct. In Review of Accounting Studies 13 (1), pp. 119–139. Available online at http://dx.doi.org/10.1007/s11142-007-9042-3.

Banker, Rajiv D.; Bardhan, Indranil R.; Chen, Tai-Yuan (2008): The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. In Accounting, Organizations and Society 33 (1), pp. 1–19. Available online at http://www.sciencedirect.com/science/article/B6VCK-4MWGYFX-1/2/88dc511345339417bd4bdb95baa12d3a.

Benner, Mary J.; Veloso, Francisco M. (2008): ISO 9000 practices and financial performance. A technology coherence perspective. In Journal of Operations Management 26 (5), pp. 611–629. Available online at http://www.sciencedirect.com/science/article/B6VB7-4R3C0CT-1/2/0d6842ab723ea1a03a870989d8e478c8.

Boland, Richard J., JR.; Sharma, Arun K.; Afonso, Paulo Sérgio (2008): Designing management control in hybrid organizations. The role of path creation and morphogenesis. In Accounting, Organizations and Society 33 (7-8), pp. 899–914.

Cadez, Simon; Guilding, Chris (2008): An exploratory investigation of an integrated contingency model of strategic management accounting. In Accounting, Organizations and Society 33 (7/8), pp. 836–863.

Campbell, Dennis (2008): Nonfinancial performance measures and promotion-based incentives. In Journal of Accounting Research 46 (2), pp. 297–332. Available online at 10.1111/j.1475-679X.2008.00275.x.

Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D. (Eds.) (2008): Handbooks of management accounting research: Elsevier.

Chiesa, Vittorio; Frattini, Federico; Lazzarotti, Valentina; Manzini, Raffaella (2008): Designing a performance measurement system for the research activities: A reference framework and an empirical study. In Journal of Engineering and Technology Management 25 (3), pp. 213–226. Available online at http://dx.doi.org/10.1016/j.jengtecman.2008.07.002.

Coşkun, Ali; Bayyurt, Nizamettin (2008): Measurement frequency of performance indicators and satisfaction on corporate performance. A survey on manufacturing companies. In European Journal of Economics, Finance and Administrative Sciences (13), pp. 79–87.

Cousins, Paul; Lawson, Benn; Squire, Brian (2008): Performance measurement in strategic buyer-supplier relationships. The mediating role of socialization mechanisms. In International Journal of Operations & Production Management 28 (3), pp. 238–258.

Crabtree, Aaron D.; DeBusk, Gerald K. (2008): The effects of adopting the balanced scorecard on shareholder returns. In Advances in Accounting 24 (1), pp. 8–15. Available online at http://www.sciencedirect.com/science/article/B8JHH-4SXRTN1-1/2/069daa4d49eb4adf0cff96d78324a4e0.

Dossi, Andrea; Patelli, Lorenzo (2008): The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. In Management Accounting Research 19 (2), pp. 126–148.

Gerdin, Jonas; Greve, Jan (2008): The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. In Accounting, Organizations and Society 33 (7-8), pp. 995–1009.

Gibbs, Michael (2008): Discussion of nonfinancial performance measures and promotion-based incentives. In Journal of Accounting Research 46 (2), pp. 333–340. Available online at 10.1111/j.1475-679X.2008.00276.x.

Hall, Matthew (2008): The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. In Accounting, Organizations and Society 33 (2-3), pp. 141–163.

Henri, Jean-François (2008): Taxonomy of performance measurement systems. In Advances in Management Accounting 17, pp. 247–288.

Henri, Jean-François; Journeault, Marc (2008): Environmental performance indicators. An empirical study of Canadian manufacturing firms. In Journal of Environmental Management 87 (1), pp. 165–176.

Ittner, Christopher D. (2008): Does measuring intangibles for management purposes improve performance? A review of the evidence. In Accounting & Business Research 38 (3), pp. 261–272. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=33751354&site=ehost-live.

Jack, Lisa; Kholeif, Ahmed (2008): Enterprise resource planning and a contest to limit the role of management accountants. A strong structuration perspective. In Accounting Forum 32 (1), pp. 30–45.

Johnston, Robert; Pongatichat, Panupak (2008): Managing the tension between performance measurement and strategy. Coping strategies. In International Journal of Operations & Production Management 28 (10), pp. 941–967.

Kallunki, Juha-Pekka; Silvola, Hanna (2008): The effect of organizational life cycle stage on the use of activity-based costing. In Management Accounting Research 19 (1), pp. 62–79.

Kennedy, Frances A.; Widener, Sally K. (2008): A control framework: Insights from evidence on lean accounting. Management Control Systems as a Package. In Management Accounting Research 19 (4), pp. 301–323. Available online at http://www.sciencedirect.com/science/article/pii/S1044500508000024.

Kourtit, Karima; Waal, André de (2008): Strategic performance management in practice. Advantages, disadvantages and reasons for use. Maastricht School of Management.

Langfield-Smith, Kim (2008): Strategic management accounting. How far have we come in 25 years? In Accounting, Auditing & Accountability Journal 21 (2), pp. 204–228. Available online at http://www.emeraldinsight.com.ezproxy.elib12.ub.unimaas.nl/journals.htm?issn=0951-3574&volume=21&issue=2&articleid=1669220&show=abstract.

Liedtka, Stephen L.; Church, Bryan K.; Ray, Manash R. (2008): Performance variability, ambiguity intolerance, and Balanced Scorecard-based performance assessments. In Behavioral Research in Accounting 20 (2), pp. 73–88. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=34056556&site=ehost-live.

Lillis, Anne M.; van Veen-Dirks, Paula (2008): Performance measurement system design in joint strategy settings. In Journal of Management Accounting Research 20, pp. 25–57. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=41019971&site=ehost-live.

Lima, Edson Pinheiro de; Costa, Eduardo Gouvêa Sérgio de (2008): The strategic management of operations system performance. In International Journal of Business Performance Management 10 (1), pp. 108–132.

Malmi, Teemu; Brown, David A. (2008): Management control systems as a package – opportunities, challenges and research directions. Management control systems as a package. In Management Accounting Research 19 (4), pp. 287–300.

Otley, David T. (2008): Did Kaplan and Johnson get it right? In Accounting, Auditing & Accountability Journal 21 (2), pp. 229–239. Available online at http://www.emeraldinsight.com.ezproxy.elib12.ub.unimaas.nl/journals.htm?issn=0951-3574&volume=21&issue=2&articleid=1669221&show=abstract.

Raisch, Sebastian; Birkinshaw, Julian (2008): Organizational Ambidexterity: Antecedents, Outcomes, and Moderators. In Journal of Management 34 (3), pp. 375–409. Available online at http://dx.doi.org/10.1177/0149206308316058.

Rudd, John M.; Greenley, Gordon E.; Beatson, Amanda T.; Lings, Ian N. (2008): Strategic planning and performance. Extending the debate. In Journal of Business Research 61 (2), pp. 99–108.

Tillmann, Katja; Goddard, Andrew (2008): Strategic management accounting and sense-making in a multinational company. In Management Accounting Research 19 (1), pp. 80–102.

Ukko, Juhani; Tenhunen, Jarkko; Rantanen, Hannu (2008): The impacts of performance measurement on the quality of working life. In International Journal of Business Performance Management 10 (1), pp. 86–98.

Vélez, Maria L.; Sánchez, José M.; Álvarez-Dardet, Concha (2008): Management control systems as inter-organizational trust builders in evolving relationships. Evidence from a longitudinal case study. In Accounting, Organizations and Society 33 (7-8), pp. 968–994.

Verbeeten, Frank H. M. (2008): Performance management practices in public sector organizations. Impact on performance. In Accounting, Auditing & Accountability Journal 21 (3), pp. 427–454.

Wiersma, Eelke (2008): An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery. In Accounting, Organizations & Society 33 (2/3), pp. 249–265. Available online at 10.1016/j.aos.2006.12.004.

Wouters, Marc; Wilderom, Celeste (2008): Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. In Accounting, Organizations and Society 33 (4/5), pp. 488–516. Available online at http://www.sciencedirect.com/science/article/B6VCK-4P18B4X-1/2/5b1eaa07759d4189cf250a82ac41eb5b.

Yaghi, Bassil; Youell, Nigel; Neely, Andy D. (2008): Enterprise performance management. The global state of the art: SSRN. Available online at http://ssrn.com/paper=1289253.

2007

Andon, Paul; Baxter, Jane; Chua, Wai Fong (2007): Accounting change as relational drifting. A field study of experiments with performance measurement. In Management Accounting Research 18 (2), pp. 273–308. Available online at http://www.sciencedirect.com/science/article/B6WMY-4KTVP19-1/2/b56a011490c0a21773aad1dee884905b.

Aragón-Correa, J. Alberto; García-Morales, Víctor J.; Cordón-Pozo, Eulogio (2007): Leadership and organizational learning’s role on innovation and performance. Lessons from Spain. In Industrial Marketing Management 36 (3), pp. 349–359. Available online at http://www.sciencedirect.com/science/article/pii/S0019850105001495.

Bendoly, Elliot; Rosenzweig, Eve D.; Stratman, Jeff K. (2007): Performance metric portfolios. A framework and empirical analysis. In Production & Operations Management 16 (2), pp. 257–276. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=25426500&site=ehost-live.

Bhagwat, Rajat; Sharma, Milind Kumar (2007): Performance measurement of supply chain management. A balanced scorecard approach. In Computers & Industrial Engineering 53 (1), pp. 43–62. Available online at http://www.sciencedirect.com/science/article/B6V27-4NH7DY7-1/2/edae0e99eb32342962bd4362cb92af8b.

Bisbe, Josep; Batista-Foguet, Joan-Manuel; Chenhall, Robert H. (2007): Defining management accounting constructs. A methodological note on the risks of conceptual misspecification. In Accounting, Organizations and Society 32 (7-8), pp. 789–820.

Budde, Jörg (2007): Performance measure congruity and the balanced scorecard. In Journal of Accounting Research 45 (3), pp. 515–539. Available online at http://dx.doi.org/10.1111/j.1475-679X.2007.00246.x.

Catasús, Bino; Ersson, Sofi; Gröjer, Jan-Erik; Wallentin, Fan Yang (2007): What gets measured gets…on indicating, mobilizing and acting. In Accounting, Auditing & Accountability Journal 20 (4), pp. 505–521. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=28379451&site=ehost-live.

Chenhall, Robert H.; Euske, K. J. (2007): The role of management control systems in planned organizational change. An analysis of two organizations. In Accounting, Organizations and Society 32 (7-8), pp. 601–637. Available online at http://www.sciencedirect.com/science/article/B6VCK-4M93P3W-2/2/1035a82243e551dc1a0b5d362c71c9f3.

Chenhall, Robert H.; Langfield-Smith, Kim (2007): Multiple perspectives of performance measures. In European Management Journal 25 (4), pp. 266–282. Available online at http://www.sciencedirect.com/science/article/B6V9T-4PDTFHT-2/2/6d3ef4e228a7558a86283a931bae98f7.

Dikolli, Shane S.; Sedatole, Karen L. (2007): Improvements in the information content of nonfinancial forward-looking performance measures. A taxonomy and empirical application. In Journal of Management Accounting Research 19 (1), pp. 71–104. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=27772733&site=ehost-live.

Franco-Santos, Monica (2007): The performance impact of using measurement diversity in executives’ annual incentive systems. PhD thesis at the Cranfield School of Management.

Franco-Santos, Monica; Kennerley, Mike; Micheli, Pietro; Martinez, Veronica; Mason, Steve; Marr, Bernard et al. (2007): Towards a definition of a business performance measurement system. In International Journal of Operations & Production Management 27 (8), pp. 784–801. Available online at http://www.emeraldinsight.com/journals.htm?articleid=1615940&show=pdf.

García-Morales, Víctor J.; Lloréns-Montes, Francisco Javier; Verdú-Jover, Antonio J. (2007): Influence of personal mastery on organizational performance through organizational learning and innovation in large firms and SMEs. In Technovation 27 (9), pp. 547–568. Available online at http://www.sciencedirect.com/science/article/pii/S0166497207000375.

Garengo, Patrizia; Bititci, Umit S. (2007): Towards a contingency approach to performance measurement. An empirical study in Scottish SMEs. In International Journal of Operations & Production Management 27 (8), pp. 802–825.

Garengo, Patrizia; Nudurupati, Sai; Bititci, Umit S. (2007): Understanding the relationship between PMS and MIS in SMEs. An organizational life cycle perspective. Performance Measurement Special Issue. In Computers in Industry 58 (7), pp. 677–686. Available online at http://www.sciencedirect.com/science/article/B6V2D-4NYBM86-1/2/ef73f67abbb1874ff965f01565cdb29d.

Gunasekaran, Angappa; Kobu, Bulent (2007): Performance measures and metrics in logistics and supply chain management. A review of recent literature (1995-2004) for research and applications. In International Journal of Production Research 45 (12), pp. 2819–2840. Available online at 10.1080/00207540600806513.

Hakes, Chris (2007): The EFQM excellence model for assessing organizational performance. A management guide. Zaltbommel: Van Haren.

Hyvönen, Johanna (2007): Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. In Management Accounting Research 18 (3), pp. 343–366.

Jiménez-Jiménez, Daniel; Cegarra-Navarro, Juan G. (2007): The performance effect of organizational learning and market orientation. In Industrial Marketing Management 36 (6), pp. 694–708. Available online at http://www.sciencedirect.com/science/article/pii/S0019850106000836.

Kelly, Khim Ong (2007): Feedback and incentives on nonfinancial value drivers. Effects on managerial decision making. In Contemporary Accounting Research 24 (2), pp. 523–556. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=25792883&site=ehost-live.

Kihn, Lili-Anne (2007): Financial consequences in foreign subsidiary manager performance evaluations. In European Accounting Review 16 (3), pp. 531–554. Available online at 10.1080/09638180701507148.

Kober, Ralph; Ng, Juliana; Paul, Byron J. (2007): The interrelationship between management control mechanisms and strategy. In Management Accounting Research 18 (4), pp. 425–452.

Kominis, George; Emmanuel, Clive R. (2007): The expectancy-valence theory revisited. Developing an extended model of managerial motivation. In Management Accounting Research 18 (1), pp. 49–75.

La Gruat Forme, France-Anne; Genoulaz, Valérie Botta; Campagne, Jean-Pierre (2007): A framework to analyse collaborative performance. In Computers in Industry 58 (7), pp. 687–697. Available online at http://www.sciencedirect.com/science/article/B6V2D-4NXGS69-1/2/f3460903b9b2bfaa095bf2d13693a942.

Larcker, David F.; Richardson, Scott A.; Tuna, İrem (2007): Corporate governance, accounting outcomes, and organizational performance. In Accounting Review 82 (4), pp. 963–1008. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=25813002&site=ehost-live.

Malina, Mary A.; Nørreklit, Hanne; Selto, Frank H. (2007): Relations among measures, climate of control, and performance measurement models. In Contemporary Accounting Research 24 (3), pp. 935–982. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=26888734&site=ehost-live.

Meyer, Marshall (2007): Finding performance. The new disciplin in management. In Andrew Neely (Ed.): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press, pp. 113–124.

Naranjo-Gil, David; Hartmann, Frank (2007): Management accounting systems, top management team heterogeneity and strategic change. In Accounting, Organizations and Society 32 (7-8), pp. 735–756.

Neely, Andrew (Ed.) (2007): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press.

Neely, Andrew (2007): Measuring performance. The operations management perspective. In Andrew Neely (Ed.): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press, pp. 64–81.

Neely, Andrew; Kennerley, Mike; Adams, Chris (2007): Performance measurement frameworks. A review. In Andrew Neely (Ed.): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press, pp. 143–162.

Otley, David T. (2007): Accounting performance measurement. A review of its purposes and practices. In Andrew Neely (Ed.): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press, pp. 11–35.

Petersen, Michael (2007): Using downstream revenue in a performance measurement system. In Contemporary Accounting Research 24 (4), pp. 1193–1215. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=28048009&site=ehost-live.

Pidd, Mike (2007): Perversity in public service performance measurement. In Andrew Neely (Ed.): Business performance measurement. Unifying theories and integrating practice. 2nd ed. Cambridge: Cambridge University Press, pp. 408–430.

Rom, Anders; Rohde, Carsten (2007): Management accounting and integrated information systems. A literature review. In International Journal of Accounting Information Systems 8 (1), pp. 40–68.

Stringer, Carolyn (2007): Empirical performance management research. Observations from AOS and MAR. In Qualitative Research in Accounting & Management 4 (2), pp. 92–114.

Thiele, Veikko (2007): Performance measurement in multi-task agencies. In Research in Economics 61, pp. 148–163.

Ukko, Juhani; Karhu, Jussi; Rantanen, Hannu (2007): How to communicate measurement information successfully in small and medium-sized enterprises. A regression model. In International Journal of Information Quality 1 (1), pp. 41–59.

Ukko, Juhani; Tenhunen, Jarkko; Rantanen, Hannu (2007): Performance measurement impacts on management and leadership. Perspectives of management and employees. In International Journal of Production Economics 110 (1-2), pp. 39–51.

van Elsacker, Willem Jan (2007): Roles of performance measurement in local government. Explorative case studies in Dutch municipalities. PhD thesis. Rijksuniversiteit, Groningen.

Widener, Sally K. (2007): An empirical analysis of the levers of control framework. In Accounting, Organizations and Society 32 (7-8), pp. 757–788. Available online at http://www.sciencedirect.com/science/article/B6VCK-4N3P53J-1/2/4ac57b8f03c463236b007378aaa4036c.

Wild, Christine (2007): Excellence durch integriertes Performance Management. PhD thesis at the Technische Universität Berlin.

Yang, Ya-wen (2007): The value-relevance of nonfinancial information. The biotechnology industry. In Advances in Accounting 23, pp. 287–314. Available online at http://www.sciencedirect.com/science/article/B8JHH-4RD4K4V-H/2/afcf1fa2b91f84c4d9a3c468956f3534.

2006

Ahrens, Thomas; Chapman, Christopher S. (2006): Doing qualitative field research in management accounting. Positioning data to contribute to theory. In Accounting, Organizations and Society 31 (8), pp. 819–841.

Anderson, Shannon W. (2006): Managing costs and cost structure throughout the value chain. Research on strategic cost management. In Christopher S. Chapman (Ed.): Handbooks of Management Accounting Research, Volume 2: Elsevier, pp. 481–506.

Arnold, Vicky (2006): Behavioral research opportunities. Understanding the impact of enterprise systems. In International Journal of Accounting Information Systems 7 (1), pp. 7–17.

Becker, Jörg; Maßling, Dirk; Janiesch, Christian (2006): Ein evolutionäres Vorgehensmodell zur Einführung von Corporate Performance Management Systemen. European Research Center for Information Systems (ERCIS). Münster.

Birnberg, Jacob G.; Luft, Joan; Shields, Michael D. (2006): Psychology theory in management accounting research. In Christopher S. Chapman (Ed.): Handbooks of Management Accounting Research, Volume 1: Elsevier, pp. 113–135.

Bititci, Umit S.; Mendibil, Kepa; Nudurupati, Sai; Garengo, Patrizia; Turner, Trevor (2006): Dynamics of performance measurement and organisational culture. In International Journal of Operations & Production Management 26 (12), pp. 1325–1350. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=23168538&site=ehost-live.

Carlon, Donna M.; Downs, Alexis A.; Wert-Gray, Stacia (2006): Statistics as fetishes. The case of financial performance measures and executive compensation. In Organizational Research Methods 9 (4), pp. 475–491. Available online at 10.1177/1094428106291056.

Chang, Li-cheng (2006): Managerial responses to externally imposed performance measurement in the NHS. An institutional theory perspective. In Financial Accountability & Management 22 (1), pp. 63–85. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19495747&site=ehost-live.

Chapman, Christopher S. (Ed.) (2006): Handbooks of Management Accounting Research: Elsevier.

Chenhall, Robert H. (2006): Theorizing contingencies in management control systems research. In Christopher S. Chapman (Ed.): Handbooks of Management Accounting Research, vol. 1: Elsevier, pp. 163–205.

Davenport, Thomas H. (2006): Competing on analytics. In Harvard Business Review 84 (1), pp. 98–107. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19117901&site=ehost-live.

Dechow, N.; Granlund, Markus; Mouritsen, J. (2006): Management control of the complex organization. Relationships between management accounting and information technology. In Christopher S. Chapman (Ed.): Handbooks of Management Accounting Research, vol. 2: Elsevier, pp. 625–640.

Duncan, Sue; Harrop, Anne (2006): A user perspective on research quality. In International Journal of Social Research Methodology 9 (2), pp. 159–174. Available online at 10.1080/13645570600595462.

Hannan, R. Lynn; Rankin, Frederick W.; Towry, Kristy L. (2006): The effect of information systems on honesty in managerial reporting. A behavioral perspective. In Contemporary Accounting Research 23 (4), pp. 885–918.

Henri, Jean-François (2006): Management control systems and strategy. A resource-based perspective. In Accounting, Organizations and Society 31 (6), pp. 529–558. Available online at http://www.sciencedirect.com/science/article/B6VCK-4GV2ND2-1/2/980387f1dc3f6aa937b1bea42bcae2b0.

Henri, Jean-François (2006): Organizational culture and performance measurement systems. In Accounting, Organizations and Society 31 (1), pp. 77–103.

Hopwood, Anthony G.; Shields, Michael D.; Chapman, Christopher S. (Eds.) (2006): Handbook of management accounting research. Amsterdam: Elsevier.

Karhu, Jussi; Ukko, Juhani; Rantanen, Hannu (2006): Performance measurement and employees. Knowledge, understanding and opportunities to participate in decisionmaking. In Andrew Neely, Mike Kennerley, Angela Walters (Eds.): Performance measurement and management: public and private. Centre for Business Performance; Cranfield School of Management. Bedfordshire: Cranfield University, pp. 377–384.

Krause, Oliver (2006): Performance Management. Eine Stakeholder-Nutzen-orientierte und Geschäftsprozess-basierte Methode. PhD thesis. Wiesbaden: Deutscher Universitäts-Verlag.

Mahama, Habib (2006): Management control systems, cooperation and performance in strategic supply relationships. A survey in the mines. Management control of inter-firm transactional relationships. In Management Accounting Research 17 (3), pp. 315–339. Available online at http://www.sciencedirect.com/science/article/B6WMY-4JWMT6M-2/2/89efcd8a90f4c07a75474bda44f3dc7a.

McWhorter, Laurie B.; Matherly, Michele; Frizzell, DesereÉ M. (2006): The connection between performance measurement and risk management. In Strategic Finance 87 (8), pp. 50–55. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19737642&site=ehost-live.

Merchant, Kenneth; Otley, David T. (2006): A review of the literature on control and accountability. In Anthony G. Hopwood, Michael D. Shields, Christopher S. Chapman (Eds.): Handbook of management accounting research, vol. 2. Amsterdam: Elsevier, pp. 785–802. Available online at http://www.sciencedirect.com/science/article/B8CWP-4MWRH54-J/2/e0d1f93925f256776320d8348200af7b.

Neely, Andrew; Al Najjar, Mohammed (2006): Management learning not management control. The true role of performance management? In California Management Review 48 (3), pp. 101–114. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=20869405&site=ehost-live.

Neely, Andrew; Kennerley, Mike; Walters, Angela (Eds.) (2006): Performance measurement and management: public and private. Centre for Business Performance; Cranfield School of Management. Bedfordshire: Cranfield University.

Neely, Andrew; Micheli, Pietro; Martinez, Veronica (2006): Acting on Information. Performance management for the public sector. Report prepared for the National Audit Office. London. Available online at http://www.aimresearch.org/uploads/file/Publications/Executive%20Briefings%202/Acting_on_information.pdf.

Pizzini, Mina J. (2006): The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance. An empirical study of US hospitals. In Accounting, Organizations and Society 31 (2), pp. 179–210.

Real, Juan C.; Leal, Antonio; Roldán, José L. (2006): Information technology as a determinant of organizational learning and technological distinctive competencies. In Industrial Marketing Management 35 (4), pp. 505–521. Available online at http://www.sciencedirect.com/science/article/pii/S0019850105000763.

Salterio, Steven E.; Webb, Alan (2006): Honesty in accounting and control. A discussion of “the effect of information systems on honesty in managerial reporting” – a behavioral perspective. In Contemporary Accounting Research 23 (4), pp. 919–932.

van der Stede, Wim A.; Chow, Chee W.; Lin, Thomas W. (2006): Strategy, choice of performance measures, and performance. In Behavioral Research in Accounting 18, pp. 185–205. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=20203481&site=ehost-live.

Widener, Sally K. (2006): Associations between strategic resource importance and performance measure use. The impact on firm performance. In Management Accounting Research 17, pp. 433–457.

2005

Arya, Anil; Glover, Jonathan; Mittendorf, Brian; Lixin Ye (2005): On the use of customized versus standardized performance measures. In Journal of Management Accounting Research 17, pp. 7–21. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19384643&site=ehost-live.

Auzair, Sofiah Md; Langfield-Smith, Kim (2005): The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. In Management Accounting Research 16 (4), pp. 399–421.

Ax, Christian; Bjørnenak, Trond (2005): Bundling and diffusion of management accounting innovations–the case of the balanced scorecard in Sweden. In Management Accounting Research 16 (1), pp. 1–20.

Bol, Jasmijn; Moers, Frank (2005): The cost benefit trade-off in adopting performance-based incentives. Early vs late adopters. Working paper. Maastricht University.

Bourne, Mike (2005): Researching performance measurement system implementation. The dynamics of success and failure. In Production Planning & Control 16 (2), pp. 101–113. Available online at 10.1080/09537280512331333011.

Bourne, Mike; Kennerley, Mike; Franco-Santos, Monica (2005): Managing through measures. A study of impact on performance. In Journal of Manufacturing Technology Management 16 (4), pp. 373–395.

Chenhall, Robert H. (2005): Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes. An exploratory study. In Accounting, Organizations and Society 30 (5), pp. 395–422. Available online at http://www.sciencedirect.com/science/article/B6VCK-4DDXN6V-1/2/776d1110b38d35a0cb6af66a06ec517e.

Coletti, Angela L.; Sedatole, Karen L.; Towry, Kristy L. (2005): The effect of control systems on trust and cooperation in collaborative environments. In Accounting Review 80 (2), pp. 477–500.

Desarbo, Wayne S.; Di Benedetto, C. Anthony; Song, Michael; Sinha, Indrajit (2005): Revisiting the Miles and Snow Strategic Framework. Uncovering Interrelationships between Strategic Types, capabilities, environmental uncertainty, and firm performance. In Strategic Management Journal 26 (1), pp. 47–74. Available online at http://www.jstor.org/stable/20142205.

Dilla, William N.; Steinbart, Paul John (2005): Relative weighting of common and unique Balanced Scorecard measures by knowledgeable decision makers. In Behavioral Research in Accounting 17, pp. 43–53. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16677224&site=ehost-live.

Folan, Paul; Browne, Jim (2005): A review of performance measurement. Towards performance management. In Computers in Industry 56 (7), pp. 663–680.

Forsman, Helena (2005): Business development efforts and performance improvements in SMEs. Case study of business development projects implemented in SMEs. PhD thesis at the Lappeenranta University of Technology.

Franco-Santos, Monica; Bourne, Mike (2005): An examination of the literature relating to issues affecting how companies manage through measures. In Production Planning & Control 16 (2), pp. 114–124.

Frow, Natalie; Marginson, David E. W.; Ogden, Stuart (2005): Encouraging strategic behaviour while maintaining management control. Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. In Management Accounting Research 16 (3), pp. 269–292.

Garengo, Patrizia; Biazzo, Stefano; Bititci, Umit S. (2005): Performance measurement systems in SMEs. A review for a research agenda. In International Journal of Management Reviews 7 (1), pp. 25–47. Available online at http://dx.doi.org/10.1111/j.1468-2370.2005.00105.x.

Ghosh, Dipankar (2005): Alternative measures of managers’ performance, controllability, and the outcome effect. In Behavioral Research in Accounting 17, pp. 55–70. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16677225&site=ehost-live.

Gosselin, Maurice (2005): An empirical study of performance measurement in manufacturing firms. In International Journal of Productivity and Performance Management 54 (5/6), pp. 419–437.

HassabElnaby, Hassan R.; Said, Amal A.; Wier, Benson (2005): The retention of nonfinancial performance measures in compensation contracts. In Journal of Management Accounting Research 17, pp. 23–42. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19384644&site=ehost-live.

IFIP (Ed.) (2005): Integrating human aspects in production management. Proceedings of the international conference on human aspects in production management 5–9 October 2003. Karlsruhe: Springer (IFIP International Federation for Information Processing).

Lau, Chong M.; Sholihin, Mahfud (2005): Financial and nonfinancial performance measures. How do they affect job satisfaction? In The British Accounting Review 37 (4), pp. 389–413. Available online at http://www.sciencedirect.com/science/article/B6WC3-4H0S1D0-1/2/27bb5fbc4af49f3802ce8cd8c567a212.

Lillis, Anne M.; Mundy, Julia (2005): Cross-sectional field studies in management accounting research. closing the gaps between surveys and case studies. In Journal of Management Accounting Research 17, pp. 119–141. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19384649&site=ehost-live.

Maiga, Adam S.; Jacobs, Fred A. (2005): Antecedents and consequences of quality performance. In Behavioral Research in Accounting 17, pp. 111–131. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=16677228&site=ehost-live.

Melnyk, Steven A.; Calantone, Roger J.; Luft, Joan; Stewart, Douglas M.; Zsidisin, George A.; Hanson, John; Burns, Laird (2005): An empirical investigation of the metrics alignment process. In International Journal of Productivity and Performance Management 54 (5/6), pp. 312–324.

Meyer, Marshall (2005): Can performance studies create actionable knowledge if we can’t measure the performance of the firm? In Journal of Management Inquiry 14 (3), pp. 287–291. Available online at 10.1177/1056492605279377 / http://jmi.sagepub.com/cgi/content/abstract/14/3/287.

Moers, Frank (2005): Discretion and bias in performance evaluation. The impact of diversity and subjectivity. In Accounting, Organizations and Society 30 (1), pp. 67–80.

Nagar, Venky; Rajan, Madhav V. (2005): Measuring customer relationships. The case of the retail banking industry. In Management Science 51 (6), pp. 904–919. Available online at http://www.jstor.org/stable/20110383.

Najmi, Manoochehr; Rigas, John; Fan, Ip-Shing (2005): A framework to review performance measurement systems. In Business Process Management Journal 11 (2), pp. 109–122. Available online at http://www.emeraldinsight.com/journals.htm?articleid=1464548&show=abstract.

Neely, Andrew (2005): The evolution of performance measurement research. Developments in the last decade and a research agenda for the next. In International Journal of Operations & Production Management 25 (12), pp. 1264–1277.

Neely, Andrew; Gregory, Mike; Platts, Ken (2005): Performance measurement system design. A literature review and research agenda. In International Journal of Operations & Production Management 25 (12), pp. 1128–1263. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19525928&site=ehost-live.

Nikias, Anthony D.; Schwartz, Steven; Young, Richard A. (2005): Optimal performance measures with task complementarity. In Journal of Management Accounting Research 17, pp. 53–73. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=19384646&site=ehost-live.

Nudurupati, Sai; Bititci, Umit S. (2005): Human aspects of IT-supported performance measurement system. In IFIP (Ed.): Integrating human aspects in production management. Proceedings of the international conference on human aspects in production management 5–9 October 2003, vol. 160. Karlsruhe: Springer (IFIP International Federation for Information Processing), pp. 17–29. Available online at http://dx.doi.org/10.1007/0-387-23078-5_2.

Nudurupati, Sai S.; Bititci, Umit S. (2005): Implementation and impact of IT-supported performance measurement systems. In Production Planning & Control 16 (2), pp. 152–162. Available online at 10.1080/09537280512331333057.

Parker, Stephen K.; Skitmore, Martin (2005): Project management turnover. Causes and effects on project performance. In International Journal of Project Management 23 (3), pp. 205–214. Available online at http://www.sciencedirect.com/science/article/B6V9V-4F7Y953-1/2/bfdd195ad1106a926cdb1f9432199745.

Pun, Kit; White, Anthony (2005): A performance measurement paradigm for integrating strategy formulation. A review of systems and frameworks. In International Journal of Management Reviews 7 (1), pp. 49–71. Available online at http://dx.doi.org/10.1111/j.1468-2370.2005.00106.x.

Rieck, Olaf (2005): The impact of service innovation on corporate performance. An investigation into the mobile telecommunication service industry. Nanyang Technological University. Singapore.

Robson, Ian (2005): Implementing a performance measurement system capable of creating a culture of high performance. In International Journal of Productivity and Performance Management 54 (2), pp. 137–145.

Rosanas, Josep; Velilla, Manuel (2005): The ethics of management control systems. Developing technical and moral values. In Journal of Business Ethics 57 (1), pp. 83–96.

Tangen, Stefan (2005): Improving the performance of a performance measure. In Measuring Business Excellence 9 (2), pp. 4–11.

Tapinos, E.; Dyson, R.; Meadows, M. (2005): The impact of performance measurement in strategic planning. In International Journal of Productivity and Performance Management 54 (5/6), pp. 370–384.

Tillema, Sandra (2005): Towards an integrated contingency framework for MAS sophistication. Case studies on the scope of accounting instruments in Dutch power and gas companies. In Management Accounting Research 16 (1), pp. 101–129.

Tuomela, Tero-Seppo (2005): The interplay of different levers of control. A case study of introducing a new performance measurement system. In Management Accounting Research 16 (3), pp. 293–320.

van Aken, Eileen; Letens, Geert; Coleman, Garry; Farris, Jennifer; van Goubergen, Dirk (2005): Assessing maturity and effectiveness of enterprise performance measurement systems. In International Journal of Productivity and Performance Management 54 (5/6), pp. 400–418. Available online at http://dx.doi.org/10.1108/17410400510604557.

van der Stede, Wim A.; Young, S. Mark; Chen, Clara Xiaoling (2005): Assessing the quality of evidence in empirical management accounting research. The case of survey studies. In Accounting, Organizations and Society 30 (7-8), pp. 655–684.

Zhang, Michael J. (2005): Information systems, strategic flexibility and firm performance. An empirical investigation. In Journal of Engineering and Technology Management 22 (3), pp. 163–184. Available online at http://www.sciencedirect.com/science/article/pii/S0923474805000172.

2004

Arnold, Vicky; Collier, Philip A.; Leech, Stewart A.; Sutton, Steve G. (2004): Impact of intelligent decision aids on expert and novice decision-makers’ judgments. In Accounting & Finance 44 (1), pp. 1–26.

Bauer, Joachim; Tanner, Stephen; Neely, Andrew (2004): Developing a performance measurement audit template. A benchmarking study. In Measuring Business Excellence 8 (4), pp. 17–25.

Bisbe, Josep; Otley, David T. (2004): The effects of the interactive use of management control systems on product innovation. In Accounting, Organizations and Society 29 (8), pp. 709–737.

Bititci, Umit S.; Mendibil, Kepa; Nudurupati, Sai; Turner, Trevor; Garengo, Patrizia (2004): The interplay between performance measurement, organizational culture and management styles. In Measuring Business Excellence 8 (3), pp. 28–41.

Bleicher, Knut (2004): Das Konzept integriertes Management. Visionen – Missionen – Programme. 7th ed. Frankfurt/Main: Campus (St. Galler Management-Konzept). Available online at http://www.gbv.de/dms/ilmenau/toc/387546391.PDF / http://www.gbv.de/dms/faz-rez/FD12005021452863DOK1.pdf.

Bourguignon, Annick; Malleret, Véronique; Nørreklit, Hanne (2004): The American balanced scorecard versus the French tableau de bord. The ideological dimension. In Management Accounting Research 15 (2), pp. 107–134. Available online at http://www.sciencedirect.com/science/article/B6WMY-4BV4VGB-1/2/d5d679bb66adea2b6b6648cd1d4875fe.

Braam, Geert J. M.; Nijssen, Edwin J. (2004): Performance effects of using the Balanced Scorecard. A note on the Dutch experience. In Long Range Planning 37 (4), pp. 335–349.

Brignall, Stan; Ballantine, Joan (2004): Strategic enterprise management systems. New directions for research. In Management Accounting Research 15 (2), pp. 225–240.

Bruining, Hans; Bonnet, Marcel; Wright, Mike (2004): Management control systems and strategy change in buyouts. In Management Accounting Research 15 (2), pp. 155–177.

Bryant, Lisa; Jones, Denise A.; Widener, Sally K. (2004): Managing value creation within the firm. An examination of multiple performance measures. In Journal of Management Accounting Research 16, pp. 107–131. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=15996257&site=ehost-live.

Budding, G. Tjerk (2004): Accountability, environmental uncertainty and government performance. Evidence from Dutch municipalities. In Management Accounting Research 15 (3), pp. 285–304. Available online at http://www.sciencedirect.com/science/article/pii/S1044500504000368.

Cavalluzzo, Ken S.; Ittner, Christopher D. (2004): Implementing performance measurement innovations. Evidence from government. In Accounting, Organizations and Society 29 (3/4), pp. 243–267. Available online at http://www.sciencedirect.com/science/article/B6VCK-4846G6W-1/2/ac7ba83f9376ffc81149b629453c4801.

Courty, Pascal; Marschke, Gerald (2004): Dynamics of performance-measurement systems. In Oxford Review of Economic Policy 19, pp. 268–284. Available online at 10.1093/oxrep/19.2.268 / http://oxrep.oxfordjournals.org/cgi/content/abstract/19/2/268.

Davis, Stan; Albright, Tom (2004): An investigation of the effect of Balanced Scorecard implementation on financial performance. In Management Accounting Research 15 (2), pp. 135–153. Available online at http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6WMY-4BG8TFD-1&_user=10&_coverDate=06/30/2004&_alid=1393086514&_rdoc=1&_fmt=high&_orig=search&_cdi=6947&_sort=r&_docanchor=&view=c&_ct=517&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=5eb3a2f6251124999cf45e15457170b1.

Dye, Ronald A. (2004): Strategy selection and performance measurement choice when profit drivers are uncertain. In Management Science 50 (12), pp. 1624–1637. Available online at http://www.jstor.org/stable/30048055.

Evans, James R. (2004): An exploratory study of performance measurement systems and relationships with performance results. In Journal of Operations Management 22 (3), pp. 219–232. Available online at http://www.sciencedirect.com/science/article/B6VB7-4BRPSNT-1/2/b28f22d813de4c36b349df4bc367066c.

Franco-Santos, Monica; Bourne, Mike (2004): Are strategic performance measurement systems really effective? EurOMA 11th annual conference. Fontainebleau.

Gerdin, Jonas; Greve, Jan (2004): Forms of contingency fit in management accounting research. A critical review. In Accounting, Organizations and Society 29 (3-4), pp. 303–326.

Gunasekaran, A.; Patel, C.; McGaughey, Ronald E. (2004): A framework for supply chain performance measurement. Supply Chain Management for the 21st Century Organizational Competitiveness. In International Journal of Production Economics 87 (3), pp. 333–347. Available online at http://www.sciencedirect.com/science/article/pii/S0925527303002561.

Henri, Jean-François (2004): Performance measurement and organizational effectiveness. Bridging the gap. In Managerial Finance 30 (6), pp. 93–123.

Jong-min, Choe (2004): The relationships among management accounting information, organizational learning and production performance. In The Journal of Strategic Information Systems 13 (1), pp. 61–85. Available online at http://www.sciencedirect.com/science/article/pii/S0963868704000022.

Laitinen, Erkki K. (2004): Towards a microeconomic approach of the balanced scorecard. In Managerial Finance 30 (6), pp. 1–27.

Libby, Theresa; Salterio, Steven E.; Webb, Alan (2004): The Balanced Scorecard. The effects of assurance and process accountability on managerial judgment. In The Accounting Review 79 (4), pp. 1075–1094. Available online at http://www.jstor.org/stable/4093086.

Lohman, Clemens; Fortuin, Leonard; Wouters, Marc (2004): Designing a performance measurement system: A case study. In European Journal of Operational Research 156 (2), pp. 267–286. Available online at http://www.sciencedirect.com/science/article/B6VCT-48GP7GD-1/2/7bb13c9633ae1ea4b746043c758c2297.

Malina, Mary A.; Selto, Frank H. (2004): Choice and change of measures in performance measurement models. In Management Accounting Research 15 (4), pp. 441–469. Available online at http://www.sciencedirect.com/science/article/B6WMY-4DPY97W-1/2/a7f11e96e07f2236294ad7734e8b9bb8.

Martinez, Veronica; Kennerley, Mike; Neely, Andrew (2004): Impact of PMS on business performance. A methodological approach. Centre for Business Performance. Cranfield.

Papalexandris, Alexandros; Ioannou, George; Prastacos, Gregory P. (2004): Implementing the Balanced Scorecard in Greece. A software firm’s experience. In Long Range Planning 37 (4), pp. 351–366.

Powell, Sarah (2004): The challenges of performance measurement. Interview with Neely, Andrew. In Management Decision 42 (8), pp. 1017–1023.

Seiler, Michael J. (2004): Performing financial studies. A methodological cookbook. Upper Saddle River NJ: Prentice Hall.

Tangen, Stefan (2004): Performance measurement. From philosophy to practice. In International Journal of Productivity and Performance Management 53 (8), pp. 726–737.

Ullrich, Mark J.; Tuttle, Brad M. (2004): The effects of comprehensive information reporting systems and economic incentives on managers’ time-planning decisions. In Behavioral Research in Accounting 16, pp. 89–105. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=13285067&site=ehost-live.

Waal, André de (2004): Stimulating performance-driven behaviour to obtain better results. In International Journal of Productivity and Performance Management 53 (4), pp. 301–316.

Widener, Sally K. (2004): An empirical investigation of the relation between the use of strategic human capital and the design of the management control system. In Accounting, Organizations and Society 29 (3-4), pp. 377–399. Available online at http://www.sciencedirect.com/science/article/pii/S0361368203000461.

Wood, Lisa; Sappington, David (2004): On the design of performance measurement plans in the telecommunications industry. In Telecommunications Policy 28, pp. 801–820.

Woodburn, Diana (2004): Engaging marketing in performance measurement. In Measuring Business Excellence 8 (4), pp. 63–72.

2003

Baines, Annette; Langfield-Smith, Kim (2003): Antecedents to management accounting change. A structural equation approach. In Accounting, Organizations and Society 28 (7-8), pp. 675–698. Available online at http://www.sciencedirect.com/science/article/pii/S0361368202001022.

Behn, Robert (2003): Why measure performance? Different purposes require different measures. In Public Administration Review 63 (5), pp. 586–606. Available online at http://dx.doi.org/10.2307/3110101.

Bourne, Mike; Neely, Andrew; Mills, John; Platts, Ken (2003): Implementing performance measurement systems. A literature review. In International Journal of Business Performance Management 5 (1), pp. 1–24.

Chenhall, Robert H. (2003): Management control systems design within its organizational context. Findings from contingency-based research and directions for the future. In Accounting, Organizations and Society 28 (2-3), pp. 127–168.

Chenhall, Robert H.; Langfield-Smith, Kim (2003): Performance measurement and reward systems, trust, and strategic change. In Journal of Management Accounting Research 15, pp. 117–143.

Covaleski, Mark A.; Evans III, John H.; Luft, Joan L.; Shields, Michael D. (2003): Budgeting research. Three theoretical perspectives and criteria for selective integration. In Journal of Management Accounting Research 15, pp. 3–49. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11734658&site=ehost-live.

Dunk, Alan S. (2003): Moderated regression, constructs and measurement in management accounting: a reflection. In Accounting, Organizations and Society 28 (7-8), pp. 793–802. Available online at http://www.sciencedirect.com/science/article/B6VCK-49M63BH-4/2/ce7e735fb94aada564f3e36226dc3263.

Franco-Santos, Monica; Bourne, Mike (2003): Factors that play a role in managing through measures. In Management Decision 41 (0025-1747), pp. 698–710. Available online at http://dx.doi.org/10.1108/00251740310496215.

Grant, Robert M. (2003): Strategic planning in a turbulent environment. Evidence from the oil majors. In Strategic Management Journal 24 (6), pp. 491–517.

Hartmann, Frank G. H.; Moers, Frank (2003): Testing contingency hypotheses in budgetary research using moderated regression analysis. A second look. In Accounting, Organizations and Society 28 (7-8), pp. 803–809. Available online at http://www.sciencedirect.com/science/article/B6VCK-49BS81P-1/2/13f664c049636a475cb123d595f14644.

Holloway, Jacky (2003): Investigating the impact of performance measurement. In International Journal of Business Performance Management 3 (2/4), pp. 167–180. Available online at http://www.ingentaconnect.com/content/ind/ijbpm/2003/00000003/F0030002/art00006.

Ittner, Christopher D.; Larcker, David F. (2003): Coming up short on nonfinancial performance measurement. In Harvard Business Review 81 (11), pp. 88–95. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11187631&site=ehost-live.

Ittner, Christopher D.; Larcker, David F.; Meyer, Marshall (2003): Subjectivity and the weighting of performance measures. Evidence from a balanced scorecard. In The Accounting Review 78 (3), pp. 725–758.

Ittner, Christopher D.; Larcker, David F.; Randall, Taylor (2003): Performance implications of strategic performance measurement in financial services firms. In Accounting, Organizations and Society 28 (7-8), pp. 715–741. Available online at http://www.sciencedirect.com/science/article/B6VCK-4979H50-1/2/88d0272fa3e9a323dce620388b9cb509.

Kennerley, Mike; Neely, Andrew; Adams, Chris (2003): Survival of the fittest. Measuring performance in a changing business environment. In Measuring Business Excellence 7 (4), pp. 37–43.

Kerssens-van Drongelen, Inge; Fisscher, Olaf (2003): Ethical dilemmas in performance measurement. In Journal of Business Ethics 45 (1/2), pp. 51–63.

Luft, Joan; Shields, Michael D. (2003): Mapping management accounting. Graphics and guidelines for theory-consistent empirical research. In Accounting, Organizations and Society 28 (2-3), pp. 169–249.

Maiga, Adam S.; Jacobs, Fred A. (2003): Balanced scorecard, activity-based costing and company performance. An empirical analysis. In Journal of Managerial Issues 15 (3), pp. 283–301. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=11122091&site=ehost-live.

Maines, Laureen A.; Bartov, Eli; Fairfield, Patricia M.; Hirst, D. Eric; Iannaconi, Teresa A.; Mallett, Russell et al. (2003): Implications of accounting research for the FASB’s initiatives on disclosure of information about intangible assets. In Accounting Horizons 17 (2), pp. 175–185. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=10108835&site=ehost-live.

Marr, Bernard; Schiuma, Gianni (2003): Business performance measurement. past, present and future. In Management Decision 41 (8), pp. 680–687. Available online at http://dx.doi.org/10.1108/00251740310496198.

Michael J., Leiblein (2003): The choice of organizational governance form and performance. Predictions from transaction cost, resource-based, and real options theories. In Journal of Management 29 (6), pp. 937–961. Available online at http://www.sciencedirect.com/science/article/pii/S0149206303000850.

Nørreklit, Hanne (2003): The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard. In Accounting, Organizations and Society 28 (6), pp. 591–619.

Plumlee, Marlene A. (2003): The effect of information complexity on analysts’ use of that information. In Accounting Review 78 (1), p. 275. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9092657&site=ehost-live.

Rajgopal, Shivaram; Shevlin, Terry; Venkatachalam, Mohan (2003): Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog. In Review of Accounting Studies 8 (4), pp. 461–492. Available online at http://dx.doi.org/10.1023/A:1027364031775.

Riley, Richard A.; Pearson, Timothy A.; Trompeter, Greg (2003): The value relevance of non-financial performance variables and accounting information. The case of the airline industry. In Journal of Accounting and Public Policy 22 (3), pp. 231–254. Available online at http://www.sciencedirect.com/science/article/B6VBG-48F5S9S-1/2/bec142d81768360504a1fde2e63bd132.

Said, Amal A.; HassabElnaby, Hassan R.; Wier, Benson (2003): An empirical investigation of the performance consequences of nonfinancial measures. In Journal of Management Accounting Research 15 (1), pp. 193–223.

Sarason, Yolanda; Tegarden, Linda F. (2003): The erosion of the competitive advantage of strategic planning. A configuration theory and resource based view. In Journal of Business & Management 9 (1), p. 1.

Sedatole, Karen L. (2003): The effect of measurement alternatives on a nonfinancial quality measure’s forward-looking properties. In The Accounting Review 78 (2), pp. 555–580. Available online at http://www.jstor.org/stable/3203265.

Sohn, Myung Ho; You, Taewoo; Lee, Seok-Lyong; Lee, Heeseok (2003): Corporate strategies, environmental forces, and performance measures. A weighting decision support system using the k-nearest neighbor technique. In Expert Systems with Applications 25 (3), pp. 279–292. Available online at http://www.sciencedirect.com/science/article/B6V03-48JJVRD-1/2/404fdbd7e431a6c21a910d8ff1c88a8e.

Speckbacher, Gerhard; Bischof, Juergen; Pfeiffer, Thomas (2003): A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries. In Management Accounting Research 14 (4), pp. 361–388.

Tangen, Stefan (2003): An overview of frequently used performance measures. In Work Study 52 (7), pp. 347–354.

Tranfield, David; Denyer, David; Smart, Palminder (2003): Towards a methodology for developing evidence-informed management knowledge by means of systematic review. In British Journal of Management 14 (3), pp. 207–222. Available online at 10.1111/1467-8551.00375.

van Herpen, Marco; van Praag, Mirjam; Cools, Kees (2003): The effects of performance measurement and compensation on motivation. An empirical study. Tinbergen Institute. Amsterdam.

Verweire, Kurt; van den Berghe, Lutgart (2003): Integrated performance management. Adding a new dimension. In Management Decision 41 (0025-1747), pp. 782–790. Available online at http://dx.doi.org/10.1108/00251740310496297.

Wiersma, Eelke (2003): Non financial performance measures. An empirical analysis of a change in a firm’s performance measurement system. PhD thesis. Vrije Universiteit, Amsterdam.

Wilcox, Mark; Bourne, Mike (2003): Predicting performance. In Management Decision 41 (0025-1747), pp. 806–816. Available online at http://dx.doi.org/10.1108/00251740310496314.

2002

Akalu, Mehari Mekonnen; Turner, Rodney (2002): Adding shareholder value through project performance measurement, monitoring & control. A critical review. Erasmus Research Institute of Management (ERIM Report Series Research in Management, ERS-2002-38-ORG).

Amaratunga, Dilanthi; Baldry, David (2002): Moving from performance measurement to performance management. In Facilities 20 (5/6), pp. 217–223.

Anderson, Shannon W.; Hesford, James W.; Young, S. Mark (2002): Factors influencing the performance of activity based costing teams. A field study of ABC model development time in the automobile industry. In Accounting, Organizations and Society 27 (3), pp. 195–211. Available online at http://www.sciencedirect.com/science/article/B6VCK-4537NX7-2/2/fc7b3a702e7c0aaf579a54e6e1eea513.

Bourne, Mike; Neely, Andrew; Platts, Ken; Mills, John (2002): The success and failure of performance measurement initiatives. Perceptions of participating managers. In International Journal of Operations & Production Management 22 (11), pp. 1288–1310.

Christensen, Peter O.; Feltham, Gerald A.; Wa, Martin G. H. (2002): ‘Cost of Capital’ in residual income for performance evaluation. In Accounting Review 77 (1), p. 1. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6110413&site=ehost-live.

Engel, Ellen; Gordon, Elizabeth A.; Hayes, Rachel M. (2002): The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. In Journal of Accounting Research 40 (2), pp. 485–518. Available online at http://dx.doi.org/10.1111/1475-679X.00058.

Feller, Irwin (2002): Performance measurement redux. In The American Journal of Evaluation 23 (4), pp. 435–452. Available online at http://www.sciencedirect.com/science/article/B6VT6-46VJH0T-3/2/388edbf303cfc6d8866affe023632597.

Fisher, Joseph G.; Maines, Laureen A.; Peffer, Sean A.; Sprinkle, Geoffrey B. (2002): Using budgets for performance evaluation. Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. In The Accounting Review 77 (4), pp. 847–865.

Granlund, Markus; Malmi, Teemu (2002): Moderate impact of ERPS on management accounting. A lag or permanent outcome? In Management Accounting Research 13 (3), pp. 299–321.

Ittner, Christopher D.; Lanen, William; Larcker, David F. (2002): The association between activity-based costing and manufacturing performance. In Journal of Accounting Research 40 (3), pp. 711–726. Available online at http://dx.doi.org/10.1111/1475-679X.00068.

Ittner, Christopher D.; Larcker, David F. (2002): Determinants of performance measure choices in worker incentive plans. In Journal of Labor Economics 20 (S2), pp. S58. Available online at http://www.jstor.org/stable/10.1086/338674.

Johnston, Robert; Brignall, Stan; Fitzgerald, L. (2002): ‘Good enough’ performance measurement. A trade-off between activity and action. In Journal of the Operational Research Society 53 (3), pp. 256–262. Available online at http://www.ingentaconnect.com/content/pal/01605682/2002/00000053/00000003/2601217.

Kasurinen, Tommi (2002): Exploring management accounting change. The case of balanced scorecard implementation. In Management Accounting Research 13 (3), pp. 323–343. Available online at http://www.sciencedirect.com/science/article/B6WMY-46WNYCF-3/2/95ee31a193c2cefe473570e95f97ab9f.

Kennerley, Mike; Neely, Andrew (2002): A framework of the factors affecting the evolution of performance measurement systems. In International Journal of Operations & Production Management 11 (1), pp. 1222–1245. Available online at http://www.emeraldinsight.com/journals.htm?articleid=849439&show=abstract&.

Laitinen, Erkki K. (2002): A dynamic performance measurement system. Evidence from small Finnish technology companies. In Scandinavian Journal of Management 18 (1), pp. 65–99.

Libby, Robert; Bloomfield, Robert; Nelson, Mark W. (2002): Experimental research in financial accounting. In Accounting, Organizations and Society 27 (8), pp. 775–810.

Liedtka, Stephen L. (2002): The information content of nonfinancial performance measures in the airline industry. In Journal of Business Finance & Accounting 29 (7-8), pp. 1105–1121. Available online at http://dx.doi.org/10.1111/1468-5957.00463.

Maines, Laureen A.; Bartov, Eli; Fairfield, Patricia M.; Hirst, D. Eric; Iannaconi, Teresa E.; Mallett, Russell et al. (2002): Recommendations on disclosure of nonfinancial performance measures. In Accounting Horizons 16 (4), pp. 353–362. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=8677877&site=ehost-live.

Marginson, David E. W. (2002): Management control systems and their effects on strategy formation at middle-management levels. Evidence from a U.K. organization. In Strategic Management Journal 23 (11), pp. 1019–1031.

Neely, Andrew; Adams, Chris; Kennerley, Mike (2002): The performance prism. The scorecard for measuring and managing business success. Harlow: Financial Times Prentice Hall.

Paltridge, Brian (2002): Thesis and dissertation writing. An examination of published advice and actual practice. In English for Specific Purposes 21 (2), pp. 125–143. Available online at http://www.sciencedirect.com/science/article/B6VDM-44GHDTT-4/2/b0425eab46ef223f0b6a8298ce0d0778.

Pentzaropoulos, G. C.; Giokas, D. I. (2002): Comparing the operational efficiency of the main European telecommunications organizations. A quantitative analysis. In Telecommunications Policy 26 (11), pp. 595–606. Available online at http://www.sciencedirect.com/science/article/B6VCC-478RHYG-3/2/ce150c271b2fe004defd1b4cea20ba23.

Santos, Sergio; Belton, Valerie; Howick, Susan (2002): Adding value to performance measurement by using system dynamics and multicriteria analysis. In International Journal of Operations & Production Management 22 (11), pp. 1246–1272.

Sliwka, Dirk (2002): On the use of nonfinancial performance measures in management compensation. In Journal of Economics & Management Strategy 11 (3), pp. 487–511. Available online at http://dx.doi.org/10.1111/j.1430-9134.2002.00487.x.

Smith, Michael J. (2002): Gaming nonfinancial performance measures. In Journal of Management Accounting Research 14, p. 119. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=8885604&site=ehost-live.

Smith, P. C.; Goddard, M. (2002): Performance management and operational research. A marriage made in heaven? In The Journal of the Operational Research Society 53 (3), pp. 247–255.

2001

Ahn, Heinz (2001): Applying the Balanced Scorecard Concept. An experience report. In Long Range Planning 34 (4), pp. 441–461. Available online at http://www.sciencedirect.com/science/article/pii/S0024630101000577.

Bernstein, David J. (2001): Local government measurement use to focus on performance and results. In Evaluation and Program Planning 24 (1), pp. 95–101. Available online at http://www.sciencedirect.com/science/article/B6V7V-42D810K-B/2/a9475b6b2b38c6eb369f7fb9ef2aba28.

Bititci, Umit S.; Suwignjo, P.; Carrie, A. S. (2001): Strategy management through quantitative modelling of performance measurement systems. In International Journal of Production Economics 69 (1), pp. 15–22. Available online at http://www.sciencedirect.com/science/article/B6VF8-41SKBXJ-2/2/b47c4719e9a29db999afc79a34a45414.

Bonnici, Tanya Sammut; Sarkis, Joseph (2001): Performance measurement systems development in a telecommunications company. In Production and Inventory Management Journal 42 (1), pp. 19–24.

Collins, Jim (2001): Good to Great. Why Some Companies Make the Leap… and Others Don’t. New York: HarperCollins Publishers.

Datar, Srikant; Kulp, Susan Cohen; Lambert, Richard A. (2001): Balancing performance measures. In Journal of Accounting Research 39 (1), pp. 75–92. Available online at http://dx.doi.org/10.1111/1475-679X.00004.

Donaldson, Lex (2001): The contingency theory of organizations. Thousand Oaks: Sage Publications.

El-shishini, Hatem (2001): Integrating financial and non-financial performance measures. State of the art and research opportunities.

Groot, Tom (2001): Environmental uncertainty, corporate strategy, performance measurement and the creation of economic value. Working paper. Vrije Universiteit Amsterdam. Available online at http://ideas.repec.org/p/dgr/vuarem/2001-13a.html.

Gunasekaran, A.; Patel, C.; Tirtiroglu, E. (2001): Performance measures and metrics in a supply chain environment. In International Journal of Operations & Production Management 21 (1/2), pp. 71–87.

Ittner, Christopher D.; Larcker, David F. (2001): Assessing empirical research in managerial accounting. A value-based management perspective. In Journal of Accounting and Economics 32 (1-3), pp. 349–410.

Ittner, Christopher D.; Nagar, Venky; Rajan, Madhav V. (2001): An empirical examination of dynamic quality-based learning models. In Management Science 47 (4), pp. 563–578. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4442156&site=ehost-live.

Malina, Mary A.; Selto, Frank H. (2001): Communicating and controlling strategy. An empirical study of the effectiveness of the Balanced Scorecard. In Journal of Management Accounting Research 13, pp. 47–90.

Moores, Ken; Yuen, Susana (2001): Management accounting systems and organizational configuration: a life-cycle perspective. In Accounting, Organizations and Society 26 (4-5), pp. 351–389.

Nagar, Venky; Rajan, Madhav V. (2001): The revenue implications of financial and operational measures of product quality. In Accounting Review 76 (4), p. 495. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6110712&site=ehost-live.

Neely, Andrew; Sutcliff, Michael; Heyns, Herman (2001): Driving value through strategic planning and budgeting. London. Accenture, Cranfield School of Management. Available online at http://www.som.cranfield.ac.uk/som/dinamic-content/media/CBP/Areas%20of%20Expertise/Neely%20A%20Sutcliff%20MR%20Heyns%20HR%20-%202001%20-%20Driving%20Value%20Through%20Strategic%20Planning%20and%20Budgeting.pdf.

Nilsson, Fredrik; Olve, Nils-Göran (2001): Control systems in multibusiness companies. From performance management to strategic management. In European Management Journal 19 (4), pp. 344–358. Available online at http://www.sciencedirect.com/science/article/B6V9T-43GGYV2-5/2/78d67ab1e790dd7d0d54b493f52878dd.

Reck, Jacqueline L. (2001): The usefulness of financial and nonfinancial performance information in resource allocation decisions. In Journal of Accounting and Public Policy 20 (1), pp. 45–71.

Speklé, Roland F. (2001): Explaining management control structure variety. A transaction cost economics perspective. In Accounting, Organizations and Society 26 (4-5), pp. 419–441. Available online at http://www.sciencedirect.com/science/article/pii/S0361368200000416.

2000

Banker, Rajiv D.; Potter, Gordon; Srinivasan, Dhinu (2000): An empirical investigation of an incentive plan that includes nonfinancial performance measures. In The Accounting Review 75 (1), pp. 65–92. Available online at http://link.aip.org/link/?TAR/75/65/1.

Bititci, Umit S.; Turner, Trevor; Begemann, Carsten (2000): Dynamics of performance measurement systems. In International Journal of Operations & Production Management 20 (6), pp. 692–704.

Bourne, Mike; Mills, John; Wilcox, Mark; Neely, Andrew; Platts, Ken (2000): Designing, implementing and updating performance measurement systems. In International Journal of Operations & Production Management 20 (7), pp. 754–771.

Bouwens, Jan; Abernethy, Margaret A. (2000): The consequences of customization on management accounting system design. In Accounting, Organizations and Society 25 (3), pp. 221–241. Available online at http://www.sciencedirect.com/science/article/pii/S0361368299000434.

Crittenden, William F.; Crittenden, Victoria L. (2000): Relationships between organizational characteristics and strategic planning processes in nonprofit organizations. In Journal of Managerial Issues 12 (2), p. 150. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3161469&site=ehost-live.

Forza, Cipriano; Salvador, Fabrizio (2000): Assessing some distinctive dimensions of performance feedback information in high performing plants. In International Journal of Operations & Production Management 20 (3), pp. 359–385.

Fraquelli, Giovanni; Vannoni, Davide (2000): Multidimensional performance in telecommunications, regulation and competition. Analysing the European major players. In Information Economics and Policy 12 (1), pp. 27–46. Available online at http://dx.doi.org/10.1016/S0167-6245(99)00023-2.

Hartmann, Frank G. H. (2000): The appropriateness of RAPM. toward the further development of theory. In Accounting, Organizations and Society 25 (4-5), pp. 451–482. Available online at http://www.sciencedirect.com/science/article/pii/S0361368298000361.

Hoque, Zahirul; James, Wendy (2000): Linking balanced scorecard measures to size and market factors. Impact on organizational performance. In Journal of Management Accounting Research 12 (1), pp. 1–17. Available online at http://link.aip.org/link/?MAR/12/1/1.

Hughes II, K. E. (2000): The value relevance of nonfinancial measures of air pollution in the electric utility industry. In Accounting Review 75 (2), p. 209. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3054891&site=ehost-live.

Kald, Magnus; Nilsson, Fredrik (2000): Performance measurement at Nordic companies. In European Management Journal 18 (1), pp. 113–127. Available online at http://www.sciencedirect.com/science/article/B6V9T-3YF4490-F/2/b7a3b5fc3f96bfa51ad6acae0761ed48.

Kald, Magnus; Nilsson, Fredrik; Rapp, Birger (2000): On strategy and management control. The importance of classifying the strategy of the business. In British Journal of Management 11 (3), pp. 197–212.

Lipe, Marlys Gascho; Salterio, Steven E. (2000): The balanced scorecard. Judgmental effects of common and unique performance measures. In Accounting Review 75 (3), p. 283. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=3426337&site=ehost-live.

Murphy, Kevin J. (2000): Performance standards in incentive contracts. In Journal of Accounting and Economics 30 (3), pp. 245–278. Available online at http://www.sciencedirect.com/science/article/B6V87-43HSWDV-2/2/1a629b4d3473fd9b3bf0d916f9b97ca4.

Neely, Andrew; Mills, John; Platts, Ken; Richards, Huw; Gregory, Mike; Bourne, Mike; Kennerley, Mike (2000): Performance measurement system design. Developing and testing a process-based approach. In International Journal of Operations & Production Management 20 (10), pp. 1119–1145.

Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine (2000): Evaluating performance measurement systems in nonprofit agencies. The program accountability quality scale (PAQS). In American Journal of Evaluation 21 (1), pp. 15–26. Available online at 10.1177/109821400002100102 / http://aje.sagepub.com/cgi/content/abstract/21/1/15.

Simons, Robert (2000): Performance measurement and control systems for implementing strategy. Upper Saddle River NJ: Prentice Hall.

Suwignjo, P.; Bititci, Umit S.; Carrie, A. S. (2000): Quantitative models for performance measurement system. In International Journal of Production Economics 64 (1-3), pp. 231–241. Available online at http://www.sciencedirect.com/science/article/B6VF8-3YNY704-S/2/4b2fca84e90471e389766384160cba00.

Whittington, Mark (2000): Problems in comparing financial performance across international boundaries. A case study approach. In The International Journal of Accounting 35 (3), pp. 399–413.

1999

Abernethy, Margaret A.; Brownell, Peter (1999): The role of budgets in organizations facing strategic change. An exploratory study. In Accounting, Organizations and Society 24 (3), pp. 189–204. Available online at http://www.sciencedirect.com/science/article/pii/S0361368298000592.

Bharadwaj, Anandhi S.; Bharadwaj, Sundar G.; Konsynski, Benn R. (1999): Information technology effects on firm performance as measured by Tobin’s q. In Management Science 45 (7), pp. 1008–1024.

Hartmann, Frank G. H.; Moers, Frank (1999): Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis. In Accounting, Organizations and Society 24 (4), pp. 291–315. Available online at http://www.sciencedirect.com/science/article/B6VCK-41240XW-1/2/ddce2c325478493bb4cace6d069136c1.

McGahan, Anita M. (1999): The performance of US corporations: 1981-1994. In The Journal of Industrial Economics 47 (4), pp. 373–398.

Mooraj, Stella; Oyon, Daniel; Hostettler, Didier (1999): The balanced scorecard. A necessary good or an unnecessary evil? In European Management Journal 17 (5), pp. 481–491.

Neely, Andrew (1999): The performance measurement revolution. Why now and what next? In International Journal of Operations & Production Management 19 (2), pp. 205–228. Available online at http://www.emeraldinsight.com/journals.htm?articleid=849171&show=pdf.

Nilsson, Fredrik; Rapp, Birger (1999): Implementing business unit strategies. The role of management control systems. In Scandinavian Journal of Management 15 (1), pp. 65–88. Available online at http://www.sciencedirect.com/science/article/B6VFS-3VXR3XP-4/2/309fa24edc26c952bde56ccda4170fb3.

Otley, David (1999): Performance management. A framework for management control systems research. In Management Accounting Research 10 (4), pp. 363–382. Available online at http://www.sciencedirect.com/science/article/B6WMY-45FSBMW-4/2/7971bb36df5fd6b4c776c88590cc7c83.

Scott, Thomas W.; Tiessen, P. (1999): Performance measurement and managerial teams. In Accounting, Organizations and Society 24 (3), pp. 263–285.

Waggoner, Daniel; Neely, Andrew; Kennerley, Mike (1999): The forces that shape organisational performance measurement systems. An interdisciplinary review. In International Journal of Production Economics (60-61), pp. 53–60.

1998

Boyd, Brian K.; Reuning-Elliott, Elke (1998): A measurement model of strategic planning. In Strategic Management Journal 19 (2), pp. 181–192. Available online at http://www.jstor.org/stable/3094063.

Chenhall, Robert H.; Langfield-Smith, Kim (1998): Adoption and benefits of management accounting practices. An Australian study. In Management Accounting Research 9 (1), pp. 1–19. Available online at http://www.sciencedirect.com/science/article/B6WMY-45J5BV2-M/2/eb040da45161a4ffc8db8d87ba4114e5.

Davenport, Thomas H. (1998): Putting the enterprise into the enterprise system. In Harvard Business Review 76 (4), pp. 121–131. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=780261&site=ehost-live.

Ittner, Christopher D.; Larcker, David F. (1998): Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. In Journal of Accounting Research 36 (3), pp. 1–35. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=2169488&site=ehost-live.

Ittner, Christopher D.; Larcker, David F. (1998): Innovations in performance measurement. Trends and research implications. In Journal of Management Accounting Research 10, pp. 205–238.

Krumwiede, Kip R. (1998): The implementation stages of Activity-Based Costing and the impact of contextual and organizational factors. In Journal of Management Accounting Research 10, pp. 239–277. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=2720284&site=ehost-live.

Kuwada, Kotaro (1998): Strategic learning. The continuous side of discontinuous strategic change. In Organization Science 9 (6), pp. 719–736. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=29343185&site=ehost-live.

Majumdar, Sumit (1998): On the utilization of resources. Perspectives from the U.S. telecommunications industry. In Strategic Management Journal 19 (9), pp. 809–831. Available online at http://dx.doi.org/10.1002/(SICI)1097-0266(199809)19:9<809::AID-SMJ969>3.0.CO;2-U.

Neely, Andrew (1998): Measuring business performance. London: Economist (Economist books).

1997

Bititci, Umit S.; Carrie, A. S.; McDevitt, Liam (1997): Integrated performance measurement systems. A development guide. In International Journal of Operations & Production Management 17 (5), pp. 522–534.

Chapman, Christopher S. (1997): Reflections on a contingent view of accounting. In Accounting, Organizations and Society 22 (2), pp. 189–205. Available online at http://www.sciencedirect.com/science/article/B6VCK-3SWV6HC-5/2/6223cf0906e47695e6b906f8246a6672.

Foster, George; Swenson, Dan W. (1997): Measuring the success of activity-based cost management and its determinants. In Journal of Management Accounting Research 9, pp. 109–141.

Hopkins, Willie E.; Hopkins, Shirley A. (1997): Strategic planning-financial performance relationships in banks. A causal examination. In Strategic Management Journal 18 (8), pp. 635–652. Available online at http://www.jstor.org/stable/3088180.

Ittner, Christopher D.; Larcker, David F. (1997): Quality strategy, strategic control systems, and organizational performance. In Accounting, Organizations and Society 22 (3-4), pp. 293–314.

Ittner, Christopher D.; Larcker, David F.; Rajan, Madhav V. (1997): The choice of performance measures in annual bonus contracts. In The Accounting Review 72 (2), pp. 231–255. Available online at http://www.jstor.org/stable/248554.

Langfield-Smith, Kim (1997): Management control systems and strategy. A critical review. In Accounting, Organizations and Society 22 (2), pp. 207–232. Available online at http://www.sciencedirect.com/science/article/B6VCK-3SWV6HC-6/2/67df2cd45e3c8157bc61f7cab0911056.

Lewellen, Wilbur G.; Badrinath, S. G. (1997): On the measurement of Tobin’s q. In Journal of Financial Economics 44 (1), pp. 77–122.

McGowan, Annie S.; Klammer, Thomas P. (1997): Satisfaction with Activity-Based Cost Management Implementation. In Journal of Management Accounting Research 9, pp. 217–237. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=42341&site=ehost-live.

Neely, Andrew; Richards, Huw; Mills, John; Platts, Ken; Bourne, Mike (1997): Designing performance measures. A structured approach. In International Journal of Operations & Production Management 17 (11), pp. 1131–1153.

Perera, S.; Harrison, G.; Poole, M. (1997): Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures. A research note. In Accounting, Organizations and Society 22 (6), pp. 557–572. Available online at http://www.sciencedirect.com/science/article/B6VCK-3SWY85F-3/2/c2afe504b38a6adfa5fe863a11f490a9.

Pettigrew, Andrew M. (1997): What is a processual analysis? Reflections on conducting processual research on management and organizations. In Scandinavian Journal of Management 13 (4), pp. 337–348.

1996

Amason, Allen C. (1996): Distinguishing the effects of functional and dysfunctional conflict on strategic decision making. resolving a paradox for top management teams. In Academy of Management Journal 39 (1), pp. 123–148. Available online at 10.2307/256633.

Amir, Eli; Lev, Baruch (1996): Value-relevance of nonfinancial information. The wireless communications industry. In Journal of Accounting and Economics 22 (1-3), pp. 3–30. Available online at http://www.sciencedirect.com/science/article/B6V87-3VV04NC-2/2/3affccda88f55780b3ab3fe4d5d1b2d9.

Chong, Vincent K. (1996): Management accounting systems, task uncertainty and managerial performance. A research note. In Accounting, Organizations and Society 21 (5), pp. 415–421. Available online at http://www.sciencedirect.com/science/article/B6VCK-3VW1PWN-5/2/6b18f95a0a1f9192b19a87f30681f82f.

Flamholtz, Eric (1996): Effective organizational control. A framework, applications, and implications. In European Management Journal 14 (6), pp. 596–611.

Kaplan, Robert S.; Norton, D. P. (1996): The balanced scorecard. Translating strategy into action. Boston: Harvard Business School Press.

Kaplan, Robert S.; Norton, D. P. (1996): Using the balanced scorecard as a strategic management system. In Harvard Business Review 74 (1), pp. 75–85.

Neely, Andrew; Mills, John; Platts, Ken; Gregory, Mike; Richards, Huw (1996): Performance measurement system design. Should process based approaches be adopted? Proceedings of the 8th International Working Seminar on Production Economics. In International Journal of Production Economics 46/47, pp. 423–431. Available online at http://www.sciencedirect.com/science/article/B6VF8-3VWC751-17/2/4b8d8bea9e0c983dab503fcd05e6b2f0.

Shevlin, Terry (1996): The value-relevance of nonfinancial information. A discussion. In Journal of Accounting and Economics 22 (1-3), pp. 31–42. Available online at http://www.sciencedirect.com/science/article/B6V87-3VV04NC-3/2/c2d4526e2c352a20fdf114874f32c9fb.

1995

Anderson, Shannon W. (1995): A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993. In Journal of Management Accounting Research 7, pp. 1–51. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9510062221&site=ehost-live.

Chenhall, Robert H.; Morris, D. (1995): Organic decision and communication processes and management accounting systems in entrepreneurial and conservative business organizations. In Omega 23 (5), pp. 485–497.

Ittner, Christopher D.; Larcker, David F. (1995): Total quality management and the choice of information and reward systems. In Journal of Accounting Research 33 (33, Supplement), pp. 1–34. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=20215796&site=ehost-live.

Lebas, Michel J. (1995): Performance measurement and performance management. Proceedings of the 12th International Conference on Production Research. In International Journal of Production Economics 41 (1-3), pp. 23–35. Available online at http://www.sciencedirect.com/science/article/B6VF8-3YSXP6K-3/2/59f47e49b90df9ea6e7a3f8eea856184.

Milgrom, Paul; Roberts, John (1995): Complementarities and fit strategy, structure, and organizational change in manufacturing. Organizations, Incentives, and Innovation. In Journal of Accounting and Economics 19 (2-3), pp. 179–208. Available online at http://www.sciencedirect.com/science/article/pii/016541019400382F.

Neely, Andrew; Gregory, Mike; Platts, Ken (1995): Performance measurement system design. A literature review and research agenda. In International Journal of Operations & Production Management 50 (4), pp. 80–116.

Shields, Michael D. (1995): An empirical analysis of firms’ implementation experiences with Activity-Based Costing. In Journal of Management Accounting Research 7, pp. 148–166. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9510062226&site=ehost-live.

Simons, Robert (1995): Levers of control. How managers use control systems to drive strategic renewal. Boston: Harvard Business School Press.

Swenson, Dan W. (1995): The benefits of activity-based cost management to the manufacturing industry. In Journal of Management Accounting Research 7, pp. 167–180.

1994

Bititci, Umit S. (1994): Measuring your way to profit. In Management Decision 32 (4), pp. 16–24.

Foster, George; Gupta, Mahendra (1994): Marketing, cost management and management accounting. In Journal of Management Accounting Research 6, pp. 43–77. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9701224805&site=ehost-live.

Gul, Ferdinand A.; Chia, Yew Ming (1994): The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance. A test of three-way interaction. In Accounting, Organizations and Society 19 (4-5), pp. 413–426. Available online at http://www.sciencedirect.com/science/article/B6VCK-45W4J4T-5V/2/7a0fe7f61c0977d3badd7c136c359d10.

Newing, Rod (1994): Benefits of a balanced scorecard. In Accountancy 114 (1215), pp. 52–53.

1993

Smith, Gerald (1993): The meaning of quality. In Total Quality Management 4 (3), pp. 235–244.

1992

Eccles, Robert G.; Pyburn, Philip J. (1992): Creating a comprehensive system to measure performance. Financial results should not generate the most rewards. In Management Accounting 74 (4), pp. 41–44.

Kaplan, Robert S.; Norton, D. P. (1992): The balanced scorecard. Measures that drive performance. In Harvard Business Review, pp. 71–79.

Lynch, Richard; Cross, Kelvin (1992): Measure Up! The essential guide to measuring business potential. London: Mandarin.

1991

Abernethy, Margaret A.; Stoelwinder, Johannes U. (1991): Budget use, task uncertainty, system goal orientation and subunit performance. A test of the fit hypothesis in not-for-profit hospitals. In Accounting, Organizations and Society 16 (2), pp. 105–120. Available online at http://www.sciencedirect.com/science/article/pii/0361368291900083.

Boyd, Brian K. (1991): Strategic planning and financial performance. A meta analytic review. In Journal of Management Studies 28 (4), pp. 353–374.

Eccles, Robert G. (1991): The performance measurement manifesto. In Harvard Business Review 69 (1), pp. 131–137.

Xavier, Patrick (1991): Performance indicators for public telecommunications operators. Will they improve performance? In Telecommunications Policy 15 (2), pp. 137–150. Available online at http://www.sciencedirect.com/science/article/B6VCC-466695W-17/2/c1213748ecce8a5ef3f2d46a5d225eb2.

1990

Goold, Michael; Quinn, John J. (1990): The paradox of strategic controls. In Strategic Management Journal 11 (1), pp. 43–57.

Govindarajan, Vijay; Fisher, Joseph G. (1990): Strategy, control systems and resource sharing. Effects on business-unit performance. In Academy of Management Journal 33 (2), pp. 259–285.

Kaplan, Robert S. (1990): The four-stage model of cost systems design. In Management Accounting, pp. 22–26. Available online at http://maaw.info/ArticleSummaries/Artsumkaplan90.htm.

McNair, C.; Lynch, Richard; Cross, Kelvin (1990): Do financial and non-financial performance measures have to agree? In Management Accounting 72 (5), pp. 28–36.

Simons, Robert (1990): The role of management control systems in creating competitive advantage. New perspectives. In Accounting, Organizations and Society 15 (1-2), pp. 127–143. Available online at http://www.sciencedirect.com/science/article/pii/036136829090018P.

1989

Eisenhardt, Kathleen M. (1989): Agency theory. An assessment and review. In Academy of Management Review 14 (1), pp. 57–74. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4279003&site=ehost-live.

Francis, A.; Tharakan, P. (Eds.) (1989): The competitiveness of European industry. Country policies and company strategies. London: Routledge.

Pettigrew, Andrew M.; Whipp, R.; Rosenfield, R. (1989): Competitiveness and the management of strategic change processes. In A. Francis, P. Tharakan (Eds.): The competitiveness of European industry. Country policies and company strategies. London: Routledge, pp. 110–131.

1988

Govindarajan, Vijay (1988): A contingency approach to strategy implementation at the business-unit level. Integrating administrative mechanisms with strategy. In Academy of Management Journal 31 (4), pp. 828–853. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4406057&site=ehost-live.

Wernerfelt, Birger; Montgomery, Cynthia A. (1988): Tobin’s q and the importance of focus in firm performance. In The American Economic Review 78 (1), pp. 246–250.

1987

Lambert, Richard A.; Larcker, David F. (1987): An analysis of the use of accounting and market measures of performance in executive compensation contracts. In Journal of Accounting Research 25 (3 supplement), pp. 85–125. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=6437984&site=ehost-live.

March, James G. (1987): Ambiguity and accounting. The elusive link between information and decision making. In Accounting, Organizations and Society 12 (2), pp. 153–168. Available online at http://www.sciencedirect.com/science/article/pii/0361368287900043.

1986

Chenhall, Robert H.; Morris, Deigan (1986): The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. In Accounting Review 61 (1), p. 16. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4490476&site=ehost-live.

Lubatkin, Michael; Shrieves, Ronald E. (1986): Towards reconciliation of market performance measures to strategic management research. In Academy of Management Review 11 (3), pp. 497–512. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4306197&site=ehost-live.

Venkatraman, N.; Ramanujam, Vasudevan (1986): Measurement of business performance in strategy research. A comparison of approaches. In The Academy of Management Review 11 (4), pp. 801–814. Available online at http://www.jstor.org/stable/258398.

1985

Flamholtz, Eric G.; Das, T. K.; Tsui, Anne S. (1985): Toward an integrative framework of organizational control. In Accounting, Organizations and Society 10 (1), pp. 35–50.

Gooding, Richard Z.; Wagner III, John A. (1985): A meta-analytic review of the relationship between size and performance. The productivity and efficiency of organizations and their subunits. In Administrative Science Quarterly 30 (4), pp. 462–481. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4013918&site=ehost-live.

Govindarajan, Vijay; Gupta, Anil K. (1985): Linking control systems to business unit strategy: impact on performance. In Accounting, Organizations and Society 10 (1), pp. 51–66.

1983

Cosmetatos, G.; Eilon, Samuel (1983): Effects of productivity definition and measurement on performance evaluation. In European Journal of Operational Research 14, pp. 31–35.

Fama, Eugene; Jensen, Michael (1983): Separation of ownership and control. In Journal of Law and Economics 26, pp. 301–325.

Robinson, Richard B., JR; Pearce, John A., II. (1983): The impact of formalized strategic planning on financial performance in small organizations. In Strategic Management Journal 4 (3), pp. 197–207. Available online at http://www.jstor.org/stable/2486081.

1981

Cooper, David J.; Hayes, David C.; Wolf, Frank (1981): Accounting in organized anarchies. Understanding and designing accounting systems in ambiguous situations. In Accounting, Organizations & Society 6 (3), pp. 175–191. Available online at http://www.sciencedirect.com/science/article/pii/0361368281900258.

Johnson, H. Thomas (1981): Toward a new understanding of nineteenth-century cost accounting. In The Accounting Review 56 (3), pp. 510–518.

Weiner, Nan; Mahoney, Thomas A. (1981): A model of corporate performance as a function of environmental, organizational, and leadership Influences. In Academy of Management Journal 24 (3), pp. 453–470. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4377140&site=ehost-live.

1980

Burchell, Stuart; Clubb, Colin; Hopwood, Anthony; Hughes, John; Nahapiet, Janine (1980): The roles of accounting in organizations and society. In Accounting, Organizations and Society 5 (1), pp. 5–27. Available online at http://www.sciencedirect.com/science/article/pii/0361368280900173.

1979

Wood, D. Robley, JR.; LaForge, R. Lawrence (1979): The impact of comprehensive planning on financial performance. In Academy of Management Journal 22 (3), pp. 516–526. Available online at 10.2307/255741.

1978

Dillman, Don A. (1978): Mail and telephone surveys. The total design method. New York: John Wiley & Sons.

Hayes, David C. (1978): The contingency theory of managerial accounting. A reply. In Accounting Review 53 (2), pp. 530–533. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4493293&site=ehost-live.

1977

Argyris, Chris (1977): Organizational learning and management information systems. In Accounting, Organizations and Society 2 (2), pp. 113–123. Available online at http://www.sciencedirect.com/science/article/pii/0361368277900289.

Hayes, David C. (1977): The contingency theory of managerial accounting. In Accounting Review 52 (1), pp. 22–39. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=4493435&site=ehost-live.

1976

Jensen, Michael C.; Meckling, William H. (1976): Theory of the firm. Managerial behavior, agency costs and ownership structure. In Journal of Financial Economics 3 (4), pp. 305–360. Available online at http://www.sciencedirect.com/science/article/pii/0304405X7690026X.

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