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Use of Measurement Alignment Techniques

Abstract

The scale describes the use of several techniques that are claimed to improve the alignment between performance measurement systems and the firm’s organizational objectives. These techniques include the balanced scorecard process, economic value measurement, and causal business models.

Keywords

Cash Flow Account Research Usable Survey Performance Measurement System Senior Executive 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Ittner, C. D./ Larcker, D. F./ Randall, T.(2003): Performance Implications of Strategic Performance Measurement in Financial Services Firms, in: Accounting, Organizations and Society, Vol. 28, pp. 715–741.CrossRefGoogle Scholar
  2. Krumwiede, K. R. (1998): The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors, in: Journal of Management Accounting Research, Vol. 10, pp. 239–277.Google Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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