메뉴 건너뛰기




Volumn 28, Issue 7-8, 2003, Pages 715-741

Performance implications of strategic performance measurement in financial services firms

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0141537127     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0361-3682(03)00033-3     Document Type: Article
Times cited : (740)

References (75)
  • 1
    • 0000862536 scopus 로고
    • The impact of manufacturing flexibility on management control system design
    • Abernethy M. Lillis A. The impact of manufacturing flexibility on management control system design Accounting, Organizations and Society 20 1995 241-258
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 241-258
    • Abernethy, M.1    Lillis, A.2
  • 2
    • 84985598315 scopus 로고
    • An empirical assessment of "fit" between strategy and management information system design
    • Abernethy M. Guthrie C. An empirical assessment of "fit" between strategy and management information system design Accounting and Finance 1994 49-66
    • (1994) Accounting and Finance , pp. 49-66
    • Abernethy, M.1    Guthrie, C.2
  • 3
    • 0004217921 scopus 로고
    • Improving business reporting - A customer focus
    • American Institute of Certified Public Accountants New York, NY: American Institute of Certified Public Accountants, Inc
    • American Institute of Certified Public Accountants Improving business reporting-a customer focus 1994 American Institute of Certified Public Accountants, Inc New York, NY
    • (1994)
  • 4
    • 0033212030 scopus 로고    scopus 로고
    • The impact of contextual and procedural factors on the evaluation of activity based costing systems
    • Anderson S. Young S.M. The impact of contextual and procedural factors on the evaluation of activity based costing systems Accounting, Organization and Society 1999 525-559
    • (1999) Accounting, Organization and Society , pp. 525-559
    • Anderson, S.1    Young, S.M.2
  • 5
    • 25344457927 scopus 로고    scopus 로고
    • Shareowner alignment index report
    • Answerthink and Stern Stewart & Co New York, NY: Hackett Benchmarking & Research and Stern Stewart & Co
    • Answerthink and Stern Stewart & Co Shareowner alignment index report 2001 Hackett Benchmarking & Research and Stern Stewart & Co New York, NY
    • (2001)
  • 6
    • 0002241294 scopus 로고
    • Sensitivity, precision, and linear aggregation of signals for performance evaluation
    • Banker R.D. Datar S.M. Sensitivity, precision, and linear aggregation of signals for performance evaluation Journal of Accounting Research 1989 21-39
    • (1989) Journal of Accounting Research , pp. 21-39
    • Banker, R.D.1    Datar, S.M.2
  • 7
    • 0034400958 scopus 로고    scopus 로고
    • An empirical investigation of an incentive plan that includes nonfinancial performance measures
    • Banker R.D. Potter G. Srinivasan D. An empirical investigation of an incentive plan that includes nonfinancial performance measures The Accounting Review 2000 65-92
    • (2000) The Accounting Review , pp. 65-92
    • Banker, R.D.1    Potter, G.2    Srinivasan, D.3
  • 8
    • 0141495889 scopus 로고    scopus 로고
    • Balanced scorecard: Linking strategy to performance
    • New York: Financial Executives International
    • Banker R.D. Janakiraman S.N. Konstans C. Balanced scorecard: linking strategy to performance 2001 Financial Executives International New York
    • (2001)
    • Banker, R.D.1    Janakiraman, S.N.2    Konstans, C.3
  • 9
    • 0141495888 scopus 로고    scopus 로고
    • Determinants of Chief Financial Officers' Satisfaction with Performance Measurement Systems
    • Working paper. University of Texas at Dallas
    • Banker, R.D., Janakiraman, S.N., Konstans, C., Pizzini, M.J. (2001b). Determinants of Chief Financial Officers' Satisfaction with Performance Measurement Systems. Working paper. University of Texas at Dallas.
    • (2001)
    • Banker, R.D.1    Janakiraman, S.N.2    Konstans, C.3    Pizzini, M.J.4
  • 10
    • 84990378574 scopus 로고    scopus 로고
    • Using nonfinancial information to predict financial performance: The case of the US airline industry
    • Behn B. Riley R. Using nonfinancial information to predict financial performance: the case of the US airline industry Journal of Accounting, Auditing, and Finance 1999 29-56
    • (1999) Journal of Accounting, Auditing, and Finance , pp. 29-56
    • Behn, B.1    Riley, R.2
  • 11
    • 0003600171 scopus 로고    scopus 로고
    • In search of shareholder value: Managing the drivers of performance
    • London: Pitman Publishing
    • Black A. Wright J. Bachman J. Makall M. Wright P. In search of shareholder value: managing the drivers of performance 1998 Pitman Publishing London
    • (1998)
    • Black, A.1    Wright, J.2    Bachman, J.3    Makall, M.4    Wright, P.5
  • 12
    • 0034165453 scopus 로고    scopus 로고
    • The consequences of customization on management accounting system design
    • Bouwens J. Abernethy M. The consequences of customization on management accounting system design Accounting, Organizations and Society 2000 241-258
    • (2000) Accounting, Organizations and Society , pp. 241-258
    • Bouwens, J.1    Abernethy, M.2
  • 13
    • 0141607546 scopus 로고
    • New performance measures - A research report
    • New York, NY: The Conference Board (Report Number 1118-95-RR)
    • Brancato C.K. New performance measures - a research report 1995 The Conference Board New York, NY (Report Number 1118-95-RR)
    • (1995)
    • Brancato, C.K.1
  • 14
    • 0003724834 scopus 로고    scopus 로고
    • Managerial economics and organizational architecture
    • Burr Ridge, IL: Richard D. Irwin
    • Brickley J. Smith C. Zimmerman J. Managerial economics and organizational architecture 1997 Richard D. Irwin Burr Ridge, IL
    • (1997)
    • Brickley, J.1    Smith, C.2    Zimmerman, J.3
  • 15
    • 1342265028 scopus 로고    scopus 로고
    • Implementing performance measurement innovations: Evidence from government
    • (in press)
    • Cavalluzzo, K., & Ittner, C. Implementing performance measurement innovations: evidence from government. Accounting, Organizations and Society (in press).
    • Accounting, Organizations and Society
    • Cavalluzzo, K.1    Ittner, C.2
  • 16
    • 0000061037 scopus 로고    scopus 로고
    • The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach
    • Chenhall R. Langfield-Smith K. The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach Accounting, Organizations and Society 23 1998 243-264
    • (1998) Accounting, Organizations and Society , vol.23 , pp. 243-264
    • Chenhall, R.1    Langfield-Smith, K.2
  • 17
    • 0001920340 scopus 로고
    • The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems
    • Chenhall R. Morris D. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems The Accounting Review 1986 16-36
    • (1986) The Accounting Review , pp. 16-36
    • Chenhall, R.1    Morris, D.2
  • 18
    • 0011966420 scopus 로고    scopus 로고
    • Strategic choices, environmental uncertainty and SBU performance: A note on the intervening role of management accounting systems
    • Chong V. Chong K. Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems Accounting and Business Resarch 1997 268-276
    • (1997) Accounting and Business Resarch , pp. 268-276
    • Chong, V.1    Chong, K.2
  • 19
    • 0003543183 scopus 로고    scopus 로고
    • Valuation: Measuring and managing the value of companies
    • New York, NY: John Wiley & Sons
    • Copeland T. Koller T. Murrin J. Valuation: measuring and managing the value of companies 1996 John Wiley & Sons New York, NY
    • (1996)
    • Copeland, T.1    Koller, T.2    Murrin, J.3
  • 20
    • 44949269179 scopus 로고
    • Strategy, organization and control: Some possibilities for accounting research
    • Dent J. Strategy, organization and control: some possibilities for accounting research Accounting, Organizations, and Society 15 1990 3-25
    • (1990) Accounting, Organizations, and Society , vol.15 , pp. 3-25
    • Dent, J.1
  • 21
    • 0003449093 scopus 로고
    • The new perfomance challenge: Measuring operations for world-class companies
    • Homewood, IL: Dow Jones-Irwin
    • Dixon J.R. Nanni A.J. Vollmann T.E. The new perfomance challenge: measuring operations for world-class companies 1990 Dow Jones-Irwin Homewood, IL
    • (1990)
    • Dixon, J.R.1    Nanni, A.J.2    Vollmann, T.E.3
  • 22
    • 0042372066 scopus 로고    scopus 로고
    • Managing for value
    • Boston, MA: Braxton Associates
    • Dixon P. Hedley B. Managing for value 1997 Braxton Associates Boston, MA
    • (1997)
    • Dixon, P.1    Hedley, B.2
  • 23
    • 0025930128 scopus 로고
    • The performance measurement manifesto
    • Eccles R. The performance measurement manifesto Harvard Business Review 69 1991 131-137
    • (1991) Harvard Business Review , vol.69 , pp. 131-137
    • Eccles, R.1
  • 24
    • 0012729547 scopus 로고    scopus 로고
    • The value reporting revolution: Moving beyond the earnings game
    • New York, NY: John Wiley & Sons
    • Eccles R. Herz R. Keegan E. Phillips D. The value reporting revolution: moving beyond the earnings game 2001 John Wiley & Sons New York, NY
    • (2001)
    • Eccles, R.1    Herz, R.2    Keegan, E.3    Phillips, D.4
  • 25
    • 0003944213 scopus 로고    scopus 로고
    • Intellectual capital: Realizing your companies true value by finding its hidden brainpower
    • New York, NY: Harper Business
    • Edvinsson L. Malone M. Intellectual capital: realizing your companies true value by finding its hidden brainpower 1997 Harper Business New York, NY
    • (1997)
    • Edvinsson, L.1    Malone, M.2
  • 26
    • 0011648033 scopus 로고
    • Performance measure congruity and diversity in multi-task principal/agent relations
    • Feltham G. Xie J. Performance measure congruity and diversity in multi-task principal/agent relations The Accounting Review 69 1994 429-453
    • (1994) The Accounting Review , vol.69 , pp. 429-453
    • Feltham, G.1    Xie, J.2
  • 27
    • 0141830575 scopus 로고    scopus 로고
    • Improving business reporting: Insights into enhancing voluntary disclosures
    • Financial Accounting Standards Board Financial Accounting Standards Board
    • Financial Accounting Standards Board (2001). Improving business reporting: insights into enhancing voluntary disclosures. Financial Accounting Standards Board.
    • (2001)
  • 28
    • 0141830574 scopus 로고
    • Use of nonfinancial performance measures
    • S. M. Young (Ed.), Englewood Cliffs, NJ: Prentice Hall
    • Fisher J. Use of nonfinancial performance measures In Young S.M. (Ed.), Readings in management accounting 1995 329-335 Prentice Hall Englewood Cliffs, NJ
    • (1995) Readings in Management Accounting , pp. 329-335
    • Fisher, J.1
  • 29
    • 0002792993 scopus 로고
    • Contingency-based research on management control systems: Categorization by level of complexity
    • Fisher J. Contingency-based research on management control systems: categorization by level of complexity Journal of Accounting Literature 1995 24-53
    • (1995) Journal of Accounting Literature , pp. 24-53
    • Fisher, J.1
  • 30
    • 4243533733 scopus 로고    scopus 로고
    • Aligning strategic performance measures and results
    • New York, NY: The Conference Board
    • Gates S. Aligning strategic performance measures and results 1999 The Conference Board New York, NY
    • (1999)
    • Gates, S.1
  • 31
    • 48749141365 scopus 로고
    • Management accounting systems, perceived environmental uncertainty and organizational structure: An empirical investigation
    • Gordon L. Narayanan V. Management accounting systems, perceived environmental uncertainty and organizational structure: an empirical investigation Accounting, Organizations and Society 1983 33-47
    • (1983) Accounting, Organizations and Society , pp. 33-47
    • Gordon, L.1    Narayanan, V.2
  • 32
    • 0000200342 scopus 로고
    • A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy
    • Govindarajan V. A contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy Academy of Management Journal 1988 828-853
    • (1988) Academy of Management Journal , pp. 828-853
    • Govindarajan, V.1
  • 33
  • 35
    • 0002493542 scopus 로고    scopus 로고
    • On the design and choice of "modern" management accounting measures
    • Hemmer T. On the design and choice of "modern" management accounting measures Journal of Management Accounting Research 1996 87-116
    • (1996) Journal of Management Accounting Research , pp. 87-116
    • Hemmer, T.1
  • 36
    • 25344454647 scopus 로고    scopus 로고
    • The effects of changes in the nature of work on compensation
    • Working paper. Ohio State University
    • Heneman, R.L., Ledford, G., & Gresham, M. (1999). The effects of changes in the nature of work on compensation. Working paper. Ohio State University.
    • (1999)
    • Heneman, R.L.1    Ledford, G.2    Gresham, M.3
  • 37
    • 0001629615 scopus 로고
    • Putting the service-profit chain to work
    • (March/April)
    • Heskett J. Putting the service-profit chain to work Harvard Business Review (March/April) 1994 164-174
    • (1994) Harvard Business Review , pp. 164-174
    • Heskett, J.1
  • 38
    • 0042372134 scopus 로고    scopus 로고
    • The long-run performance of firms adopting compensation plans based on economic profits
    • Unpublished working paper, Vanderbilt University
    • Hogan, C., & Lewis, C. (1999). The long-run performance of firms adopting compensation plans based on economic profits. Unpublished working paper, Vanderbilt University.
    • (1999)
    • Hogan, C.1    Lewis, C.2
  • 40
    • 0001825712 scopus 로고    scopus 로고
    • Linking balanced scorecard measures to size and market factors: Impact on organizational performance
    • Hoque Z. James W. Linking balanced scorecard measures to size and market factors: impact on organizational performance Journal of Management Accounting Research 12 2000 1-17
    • (2000) Journal of Management Accounting Research , vol.12 , pp. 1-17
    • Hoque, Z.1    James, W.2
  • 41
    • 0004102720 scopus 로고    scopus 로고
    • Counting more, counting less. Transformations in the management accounting profession
    • Institute of Management Accountants Montvale, NJ: IMA Publications
    • Institute of Management Accountants Counting more, counting less. Transformations in the management accounting profession 1999 IMA Publications Montvale, NJ
    • (1999)
  • 42
    • 0041871107 scopus 로고    scopus 로고
    • International management accounting practice statement: Management accounting concepts
    • International Federation of Accountants New York, NY: International Federation of Accountants
    • International Federation of Accountants International management accounting practice statement: management accounting concepts 1998 International Federation of Accountants New York, NY
    • (1998)
  • 43
    • 21344446892 scopus 로고
    • Total quality management and the choice of information and reward systems
    • Ittner C. Larcker D. Total quality management and the choice of information and reward systems Journal of Accounting Research 1995 1-34
    • (1995) Journal of Accounting Research , pp. 1-34
    • Ittner, C.1    Larcker, D.2
  • 44
    • 5444222313 scopus 로고    scopus 로고
    • Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction
    • Ittner C. Larcker D. Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction Journal of Accounting Research 1997 1-35
    • (1997) Journal of Accounting Research , pp. 1-35
    • Ittner, C.1    Larcker, D.2
  • 45
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner C. Larcker D. Innovations in performance measurement: trends and research implications Journal of Management Accounting Research 6 1998 205-238
    • (1998) Journal of Management Accounting Research , vol.6 , pp. 205-238
    • Ittner, C.1    Larcker, D.2
  • 46
    • 0001393705 scopus 로고    scopus 로고
    • Assessing empirical research in managerial accounting: A value-based management perspective
    • Ittner C. Larcker D. Assessing empirical research in managerial accounting: a value-based management perspective Journal of Accounting and Economics 2001 349-410
    • (2001) Journal of Accounting and Economics , pp. 349-410
    • Ittner, C.1    Larcker, D.2
  • 47
    • 0042074498 scopus 로고    scopus 로고
    • Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard
    • (in press)
    • Ittner, C., Larcker, D., & Meyer, M. Subjectivity and the weighting of performance measures: evidence from a balanced scorecard. The Accounting Review (in press).
    • The Accounting Review
    • Ittner, C.1    Larcker, D.2    Meyer, M.3
  • 48
    • 0026494564 scopus 로고
    • The balanced scorecard: Measures that drive performance
    • Kaplan R. Norton D. The balanced scorecard: measures that drive performance Harvard Business Review 1992 71-80
    • (1992) Harvard Business Review , pp. 71-80
    • Kaplan, R.1    Norton, D.2
  • 49
    • 0003454188 scopus 로고    scopus 로고
    • The balanced scorecard: Translating strategy into action
    • Boston, MA: Harvard Business School Press
    • Kaplan R. Norton D. The balanced scorecard: translating strategy into action 1996 Harvard Business School Press Boston, MA
    • (1996)
    • Kaplan, R.1    Norton, D.2
  • 50
    • 0003697891 scopus 로고    scopus 로고
    • The strategy focused organization: How balanced scorecard companies thrive in the new business environment
    • Boston, MA: Harvard Business School Press
    • Kaplan R. Norton D. The strategy focused organization: how balanced scorecard companies thrive in the new business environment 2001 Harvard Business School Press Boston, MA
    • (2001)
    • Kaplan, R.1    Norton, D.2
  • 51
    • 0001670960 scopus 로고    scopus 로고
    • The implementation stages of activity-based costing and the impact of contextual and organizational factors
    • Krumwiede K. The implementation stages of activity-based costing and the impact of contextual and organizational factors Journal of Management Accounting Research 10 1998 239-277
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 239-277
    • Krumwiede, K.1
  • 53
    • 0000633667 scopus 로고
    • The perceived importance of selected information characteristics for strategic capital budgeting decisions
    • Larcker D. The perceived importance of selected information characteristics for strategic capital budgeting decisions The Accounting Review 1981 519-535
    • (1981) The Accounting Review , pp. 519-535
    • Larcker, D.1
  • 54
    • 0002008075 scopus 로고    scopus 로고
    • From balanced scorecard to strategic gauges: Is measurement worth it?
    • Lingle J. Schiemann W. From balanced scorecard to strategic gauges: is measurement worth it? Management Review 85 1996 56-61
    • (1996) Management Review , vol.85 , pp. 56-61
    • Lingle, J.1    Schiemann, W.2
  • 55
    • 0003740491 scopus 로고
    • Economics, organization & management
    • Englewood Cliffs, NJ: Prentice Hall
    • Milgrom P. Roberts J. Economics, organization & management 1992 Prentice Hall Englewood Cliffs, NJ
    • (1992)
    • Milgrom, P.1    Roberts, J.2
  • 56
    • 0035540341 scopus 로고    scopus 로고
    • The revenue implications of financial and operational measures of product quality
    • Nagar V. Rajan M. The revenue implications of financial and operational measures of product quality The Accounting Review 2001 495-513
    • (2001) The Accounting Review , pp. 495-513
    • Nagar, V.1    Rajan, M.2
  • 57
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control system design
    • Otley D. Performance management: a framework for management control system design Management Accounting Research 10 1999 363-382
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.1
  • 58
    • 0031206462 scopus 로고    scopus 로고
    • Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note
    • Pererra S. Harrison G. Poole M. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: a research note Accounting, Organizations and Society 22 1997 557-572
    • (1997) Accounting, Organizations and Society , vol.22 , pp. 557-572
    • Pererra, S.1    Harrison, G.2    Poole, M.3
  • 59
    • 23044528533 scopus 로고    scopus 로고
    • Management tools and techniques: A survey
    • Rigby D. Management tools and techniques: a survey California Management Review 2001 139-160
    • (2001) California Management Review , pp. 139-160
    • Rigby, D.1
  • 60
    • 0003705554 scopus 로고    scopus 로고
    • Transforming the organization: New approaches to management, measurement and leadership
    • Oxford, England: Templeton College
    • Ruddle K. Feeny D. Transforming the organization: new approaches to management, measurement and leadership 2000 Templeton College Oxford, England
    • (2000)
    • Ruddle, K.1    Feeny, D.2
  • 61
    • 0141719217 scopus 로고    scopus 로고
    • Balanced performance measurement systems and manager satisfaction-empirical evidence from a German study
    • Working paper. WHU-Otto Beisheim Graduate School of Management
    • Sandt, J., Schaeffer, U., Weber, J. (2001) Balanced performance measurement systems and manager satisfaction-empirical evidence from a German study. Working paper. WHU-Otto Beisheim Graduate School of Management.
    • Sandt, J.1    Schaeffer, U.2    Weber, J.3
  • 63
    • 0013058823 scopus 로고    scopus 로고
    • Bullseye!: Hitting your strategic targets through high-impact measurement
    • New York: The Free Press
    • Schiemann W.A. Lingle J.H. Bullseye!: hitting your strategic targets through high-impact measurement 1999 The Free Press New York
    • (1999)
    • Schiemann, W.A.1    Lingle, J.H.2
  • 65
    • 0000731727 scopus 로고
    • An empirical analysis of firms implemention experiences with activity-based costing
    • Shields M. An empirical analysis of firms implemention experiences with activity-based costing Journal of Management Accounting Research 1995 1-61
    • (1995) Journal of Management Accounting Research , pp. 1-61
    • Shields, M.1
  • 66
    • 0001608405 scopus 로고    scopus 로고
    • The performance effects of complementarities between manufacturing practices and management accounting systems
    • Sim K. Killough L. The performance effects of complementarities between manufacturing practices and management accounting systems Journal of Management Accounting Research 1998 325-345
    • (1998) Journal of Management Accounting Research , pp. 325-345
    • Sim, K.1    Killough, L.2
  • 67
    • 38149143548 scopus 로고
    • Accounting control systems and business strategy: An empirical analysis
    • Simons R. Accounting control systems and business strategy: an empirical analysis Accounting, Organizations ands Society 1987 49-62
    • (1987) Accounting, Organizations Ands Society , pp. 49-62
    • Simons, R.1
  • 69
    • 0004044647 scopus 로고
    • The Quest for Value
    • New York: Harper Business
    • Stewart G.B. The Quest for Value 1991 Harper Business New York
    • (1991)
    • Stewart, G.B.1
  • 71
    • 0141719218 scopus 로고    scopus 로고
    • Compuscan Report
    • Towers P. 1996. Compuscan Report.
    • (1996)
    • Towers, P.1
  • 73
    • 0031593257 scopus 로고    scopus 로고
    • Adopting residual income-based compensation plans: Do you get what you pay for?
    • Wallace J. Adopting residual income-based compensation plans: do you get what you pay for? Journal of Accounting and Economics 24 1997 275-300
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 275-300
    • Wallace, J.1
  • 74
    • 0002044184 scopus 로고
    • The future of accounting and disclosure in an evolving world: The need for dramatic change
    • Wallman S. The future of accounting and disclosure in an evolving world: the need for dramatic change Accounting Horizons 9 1995 81-91
    • (1995) Accounting Horizons , vol.9 , pp. 81-91
    • Wallman, S.1
  • 75
    • 0012461312 scopus 로고    scopus 로고
    • EVA and value-based management
    • New York, NY: McGraw-Hill
    • Young S. O'Byrne S. EVA and value-based management 2001 McGraw-Hill New York, NY
    • (2001)
    • Young, S.1    O'Byrne, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.