Research Handbook on Performance Measurement for Management Control
Research Handbook on Performance Measurement for Management Control: (Research Handbooks on Accounting series)

Research Handbook on Performance Measurement for Management Control: (Research Handbooks on Accounting series)


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About the Book

Performance measurement is a critical dimension of management control theory and practice, and one of the most widely researched areas of management accounting. The Research Handbook on Performance Measurement for Management Control provides the foundation for the next generation of research in management accounting on performance measurement by canvassing the contemporary landscape of performance measurement research and outlining future research opportunities. Contributions from leading scholars provide insights into key contemporary issues such as the use of algorithms in management control, new and innovative data sources and technologies that impact both performance measurement itself, and the way we research it. Contributors also address the way sustainability imperatives impact on performance measurement practice and the design of research for impact. The Research Handbook provides thoughtful reflection on existing bodies of performance measurement research and promising avenues to advance knowledge. This Research Handbook is an excellent resource for scholars of management accounting. PhD students and junior faculty will find it invaluable for the comprehensive coverage of current thinking and the future research opportunities identified in every chapter.

Table of Contents:
Contents Preface xi Acknowledgments xii PART I SHAPING THE PERFORMANCE MEASUREMENT RESEARCH AGENDA 1 The contemporary landscape of performance measurement research: overview of Research Handbook content and reader navigation 2 Jennifer Grafton and Anne M. Lillis 2 Breaking new ground: settings where performance measurement is important but less studied 12 Henry Eyring and Wim A. Van der Stede 3 Algorithms, performance measurement, and management control 29 Wai Fong Chua and Martin Messner PART II PERFORMANCE MEASUREMENT RESEARCH: THEORIES, FRAMEWORKS, AND PRACTICE 4 Theories underpinning empirical performance measurement research 49 Aishwarrya Deore, Satish Joshi, and Ranjani Krishnan 5 The balanced scorecard framework as a key performance measurement innovation: a judgment and decision-making perspective 86 Kerry A. Humphreys 6 Performance measurement as a lever of control 112 Lucia Bellora-Bienengräber, Roland F. Speklé, and Sally K. Widener 7 Performance measurement within a management control package 132 David Brown and Teemu Malmi 8 Performance measures and incentives: evidence from field experiments in firms 155 Matthias D. Mahlendorf and Timo Vogelsang 9 Subjectivity in performance measurement practice: field study evidence of a role for relational contracting 167 Anne M. Lillis 10 Performance measurement, strategy, and strategic change 186 Jennifer Grafton 11 A framework for studying the relation between corporate culture and performance measurement 211 Margaret A. Abernethy 12 Performance metrics that entice agents to consider the long-term firm effect of their actions 226 Jan Bouwens 13 Performance measurement and management in the public sector: an institutional perspective 247 Sven Modell 14 Enacting performance measurement for control and decision making: relating performance measurement and managerial work 264 Christian Huber and Jan Mouritsen PART III “DOING” PERFORMANCE MEASUREMENT RESEARCH: DATA, METHODS, AND OPPORTUNITIES 15 Innovative data sources for performance measurement along the value chain 280 Matthias D. Mahlendorf 16 Developing performance measurement research that matters: strategies for practice and policy impact 302 David Brown, Celina McEwen, Rachael Lewis, and Nicole Sutton 17 Survey research in performance measurement systems: achievements and promises 320 Roland F. Speklé and Sally K. Widener 18 Doing experimental research on performance measurement (with a little help from technology) 334 Mandy M. Cheng 19 Capturing the wisdom of the field: trends, opportunities, and threats in positivist field study research 354 Jennifer Grafton and Anne M. Lillis Index 371

About the Author :
Edited by Anne M. Lillis, Professor Emerita and Jennifer Grafton, Professor of Management Accounting, Department of Accounting, The University of Melbourne, Australia

Review :
‘This book provides an excellent overview of the collective knowledge on performance measurement written by leading thinkers in the field. A truly invaluable source covering the state of the art as well as new challenges and opportunities for practice and research. A must-read for scholars, students, and practitioners engaged with performance measurement and management control.’ ‘This Research Handbook represents the state of the art of knowledge on performance measurement and management control. The book is well-written and captures this important topic in an inspiring way. There is currently no other book on the market that provides such a wide and complete summary of knowledge in that area.’


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Product Details
  • ISBN-13: 9781803920665
  • Publisher: Edward Elgar Publishing Ltd
  • Publisher Imprint: Edward Elgar Publishing Ltd
  • Height: 244 mm
  • No of Pages: 388
  • Width: 169 mm
  • ISBN-10: 1803920661
  • Publisher Date: 22 Nov 2024
  • Binding: Hardback
  • Language: English
  • Series Title: Research Handbooks on Accounting series


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Research Handbook on Performance Measurement for Management Control: (Research Handbooks on Accounting series)
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