Theory

This page presents references to theorerical articles that can be used to drive the theory building in the performance management area

2010

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

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.

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.

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.

2009

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.

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.

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.

2008

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.

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.

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.

2007

Petter, Stacie; Straub, Detmar; Rai, Arun (2007): Specifying formative constructs in information systems research. In MIS Quarterly 31 (4), pp. 623–656. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=27394498&site=ehost-live.

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.

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

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.

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.

2004

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.

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.

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

2003

Emanuel, David; Wong, Jilnaught; Wong, Norman (2003): Efficient contracting and accounting. In Accounting & Finance 43 (2), pp. 149–166. Available online at http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=9925428&site=ehost-live.

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

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.

2002

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

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.

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.

2001

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.

Hudson, Mel; Smart, Andi; Bourne, Mike (2001): Theory and practice in SME performance measurement systems. In International Journal of Operations & Production Management 21 (8), pp. 1096–1115. Available online at http://www.emeraldinsight.com/journals.htm?articleid=849357.

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.

earlier

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; 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.

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.

Riordan, Michael H.; Williamson, Oliver E. (1985): Asset specificity and economic organization. In International Journal of Industrial Organization 3 (4), pp. 365–378. Available online at http://www.sciencedirect.com/science/article/pii/016771878590030X.

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.

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