Research Handbook on Performance Measurement for Management Control by Anne M. L

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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.

FORMATHardcover CONDITIONBrand New Author Biography

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

Table of Contents

ContentsPreface xiiPART I SHAPING THE PERFORMANCE MEASUREMENTRESEARCH AGENDA1 The contemporary landscape of performance measurement research:overview of Research Handbook content and reader navigation 2Jennifer Grafton and Anne M. Lillis2 Breaking new ground: settings where performance measurement isimportant but less studied 12Henry Eyring and Wim A. Van der Stede3 Algorithms, performance measurement, and management control 29Wai Fong Chua and Martin MessnerPART II PERFORMANCE MEASUREMENT RESEARCH:THEORIES, FRAMEWORKS AND PRACTICE4 Theories underpinning empirical performance measurement research 49Aishwarrya Deore, Satish Joshi, and Ranjani Krishnan5 The balanced scorecard framework as a key performance measurementinnovation: a judgment and decision-making perspective 86Kerry A. Humphreys6 Performance measurement as a lever of control 111Lucia Bellora-Bienengräber, Roland F. Speklé and Sally K. Widener7 Performance measurement within a management control package 131David Brown and Teemu Malmi8 Performance measures and incentives: evidence from field experimentsin firms 154Matthias D. Mahlendorf and Timo Vogelsang9 Subjectivity in performance measurement practice: field study evidenceof a role for relational contracting 166Anne M. Lillis10 Performance measurement, strategy, and strategic change 185Jennifer Grafton11 A framework for studying the relation between corporate culture andperformance measurement 210Margaret A. Abernethy12 Performance metrics that entice agents to consider the long-term firmeffect of their actions 225Jan Bouwens13 Performance measurement and management in the public sector: aninstitutional perspective 245Sven Modell14 Enacting performance measurement for control and decision making:relating performance measurement and managerial work 262Christian Huber and Jan MouritsenPART III 'DOING' PERFORMANCE MEASUREMENT RESEARCH:DATA, METHODS AND OPPORTUNITIES15 Innovative data sources for performance measurement along the value chain 278Matthias D. Mahlendorf16 Developing performance measurement research that matters: strategiesfor practice and policy impact 299David Brown, Celina McEwen, Rachael Lewis, and Nicole Sutton17 Survey research in performance measurement systems: achievementsand promises 317Roland F. Speklé and Sally K. Widener18 Doing experimental research on performance measurement (with a littlehelp from technology) 331Mandy M. Cheng19 Capturing the wisdom of the field: trends, opportunities, and threats inpositivist field study research 351Jennifer Grafton and Anne M. Lillis

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.' -- Henri Dekker, Vrije Universiteit Amsterdam, the Netherlands'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.' -- Alexander Brüggen, Maastricht University, the Netherlands

Details ISBN1803920661 Author Jennifer Grafton Publisher Edward Elgar Publishing Ltd Series Research Handbooks on Accounting series Year 2024 ISBN-13 9781803920665 Format Hardcover Imprint Edward Elgar Publishing Ltd Place of Publication Cheltenham Country of Publication United Kingdom Edited by Jennifer Grafton Audience Professional & Vocational Publication Date 2024-11-19 UK Release Date 2024-11-19 DEWEY 658.3125 Pages 388 We've got this

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