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Editorial

Editorial Strategic performance measurement and management: reflections on its current state and future research opportunities 1. Introduction Performance measurement and management comprises the process by which senior managers influence members of their respective organizations to implement strategy and pursue key goals (Anthony and Govindarajan, 2007; Ferreira and Otley, 2009; Merchant and Van de Stede, 2012). Such influence includes how managers structure their organizations, design and operate their performance measurement systems, recruit and train employees and develop and harness their organizations’ cultures (Sitkin et al., 2010; Adler, 2011). The presence of such a broad set of influencing tactics helps explain the wide-ranging and cross- disciplinary contributions that comprise this field of study. After more than 60 years of scholarly research, the field has grown to include a significant body of theoretical and empirical literature. Commencing with Harvard professor Robert Anthony’s (1956) seminal work, research in the field of performance measurement and management has been steadily added to. Such notable scholars as Anthony Hopwood and David Otley championed the field’s growth in the UK, while Peter Brownell did likewise in Australasia. As Shield’s (1997) notes, by the end of the 20th century, the topic of performance measurement and management had become a http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Editorial

Adler, Ralph; Mansi, Mansi; Pandey, Rakesh
Pacific Accounting Review , Volume 33 (1): 5 – Aug 4, 2021
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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
0114-0582
DOI
10.1108/par-02-2021-199
Publisher site
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Abstract

Strategic performance measurement and management: reflections on its current state and future research opportunities 1. Introduction Performance measurement and management comprises the process by which senior managers influence members of their respective organizations to implement strategy and pursue key goals (Anthony and Govindarajan, 2007; Ferreira and Otley, 2009; Merchant and Van de Stede, 2012). Such influence includes how managers structure their organizations, design and operate their performance measurement systems, recruit and train employees and develop and harness their organizations’ cultures (Sitkin et al., 2010; Adler, 2011). The presence of such a broad set of influencing tactics helps explain the wide-ranging and cross- disciplinary contributions that comprise this field of study. After more than 60 years of scholarly research, the field has grown to include a significant body of theoretical and empirical literature. Commencing with Harvard professor Robert Anthony’s (1956) seminal work, research in the field of performance measurement and management has been steadily added to. Such notable scholars as Anthony Hopwood and David Otley championed the field’s growth in the UK, while Peter Brownell did likewise in Australasia. As Shield’s (1997) notes, by the end of the 20th century, the topic of performance measurement and management had become a

Journal

Pacific Accounting Review – Emerald Publishing

Published: Aug 4, 2021

References

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