Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/an-integral-framework-for-performance-measurement-ppAI2B5Y84
References (38)
-
J. Maciariello (1984)
Management Control Systems -
Eric Flamholtz (1983)
Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectivesAccounting Organizations and Society, 8
-
U. Bititci, A. Carrie, L. McDevitt (1997)
Integrated performance measurement systems: an audit and development guideThe Tqm Magazine, 9
-
M. Brown (1996)
Keeping Score: Using the Right Metrics to Drive World-Class Performance -
R. Anthony (1965)
Planning and Control Systems: A Framework for Analysis -
A. Ghalayini, J. Noble, T. Crowe (1997)
An integrated dynamic performance measurement system for improving manufacturing competitivenessInternational Journal of Production Economics, 48
-
R. Kaplan, R. Cooper (1992)
Activity-based Systems: Measuring the Costs of Resource UsageAccounting Horizons
-
C. Emmanuel, D. Otley, K. Merchant (1990)
Accounting for Management Control -
M. Jensen (2001)
Value Maximization, Stakeholder Theory, and the Corporate Objective Function*Business Ethics Quarterly, 12
-
J. Elkington (1998)
Partnerships from cannibals with forks: The triple bottom line of 21st‐century businessEnvironmental Quality Management, 8
-
D. Davis (1990)
Do You Want a Performance Audit or a Program EvaluationPublic Administration Review, 50
-
C. Churchman (1979)
The Systems Approach -
A. Taket (1991)
Creative Problem Solving: Total Systems Intervention.Journal of the Operational Research Society, 43
-
T. Brignall, L. Fitzgerald, R. Johnston, R. Silvestro (1992)
Performance Measurement in Service Businesses -
H. Hatry (1999)
Performance Measurement -
Stanley Altman (1979)
Performance Monitoring Systems for Public ManagersPublic Administration Review, 39
-
S. Beer (1972)
The Brain of the Firm -
R. Kravchuk, Ronald Schack (1996)
Designing effective performance-measurement systems under the Government Performance and Results Act of 1993Public Administration Review, 56
-
J. Forrester (1968)
Principles of systems : text and workbook, chapters 1 through 10 -
G. Azzone, C. Masella, U. Bertelè (1991)
Design of performance measures for time based companiesInternational Journal of Operations & Production Management, 11
-
H. Fried, C. Lovell, Shelton Schmidt (1993)
The measurement of productive efficiency : techniques and applications -
D. Otley (1999)
Performance Management: A Framework for Management Control Systems ResearchManagement Accounting Research, 10
-
S. Malmquist (1953)
Index numbers and indifference surfacesTrabajos de Estadistica, 4
-
10.1007/978-1-4899-6952-1
-
A. Neely, C. Adams, P. Crowe (2001)
The performance prism in practiceMeasuring Business Excellence, 5
-
D. Osborne, T. Gaebler (1992)
Reinventing Government: How the En-trepreneurial Spirit is Transforming the Public Sector -
J. Hick (1999)
The fifth dimension -
R. Kaplan, D. Norton (1998)
The Balanced ScorecardTechnometrics, 40
-
R. Freeman (2010)
Strategic Management: A Stakeholder Approach -
P. Rouse, M. Putterill (2000)
Incorporating Environmental Factors into a Highway Maintenance Cost ModelManagement Accounting Research, 11
-
C. Prahalad, G. Hamel (1990)
The Core Competence of the CorporationHarvard Business Review, 68
-
P. Checkland (1986)
Diagnosing the system for organizations: S. BEER Wiley, Chichester, 1985, 152 + xiii pages, £7.50European Journal of Operational Research, 23
-
R. Färe, S. Grosskopf, C. Lovell (1985)
The measurement of efficiency of production -
10.1111/1468-036X.00158
-
A. Hopwood (1976)
Accounting and human behaviour -
P. Rouse, M. Putterill, D. Ryan (2002)
Integrated Performance Measurement Design: Insights from an Application in Aircraft MaintenanceManagement Accounting Research, 13
-
10.1007/978-1-4899-2632-6_11
-
Steven Hronec (1993)
Vital Signs: Using Quality, Time, and Cost Performance Measurements to Chart Your Company's Future
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2003 MCB UP Ltd. All rights reserved.
- ISSN
- 0025-1747
- DOI
- 10.1108/00251740310496305
- Publisher site
- See Article on Publisher Site
Abstract
A performance framework is described that distils concepts from the literature about existing frameworks in order to extend capacity to evaluate and appraise performance. This open system interpretation recognises dynamic flows between various organizational levels and allows performance to be viewed in a holistic sense. Both macro and micro views are addressed that range from simple feedback control models to broader evaluation perspectives appropriate to stakeholder requirements and organisation purpose. Three basic dimensions of performance are observed using this framework that form a performance triplet, which is described in a series of principles as part of a first step towards a theory of performance measurement.
Journal
Management Decision – Emerald Publishing
Published: Oct 1, 2003
Keywords: Performance measures; Management accounting; Evaluation