Use of Measurement Alignment Techniques


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.


Cash Flow Account Research Usable Survey Performance Measurement System Senior Executive 
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  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

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