An empirical study of performance measurement in manufacturing firms

International Journal of Productivity and Performance Management

Volumn 54, Issue 5-6, 2005, Pages 419-437

  Gosselin, Maurice ^a  

^a UNIVERSITÉ LAVAL   (Canada)

Author keywords

Balanced scorecard; Performance management; Performance measures

Indexed keywords

EID: 23444435854     PISSN: 17410401     EISSN: None     Source Type: Journal    
DOI: 10.1108/17410400510604566     Document Type: Article

References (20)

1. Anthony, R.N. and Govindarajan, V. (1995), Management Control System, Irwin, Chicago, IL.
2. Ax, C. and Bjornenak, T. (2000), "Bunding and diffusion of management accounting innovations: the case of the balanced scorecard in Scandinavia", paper presented at the European Accounting Congress, Munich.
3. Chenhall, R.H. and Morris, D. (1986), "The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems", The Accounting Review, Vol. 61, pp. 16-35.
4. Dixon, J.R., Nanni, A.J. and Vollmann, T.E. (1990), The New Performance Challenge: Measuring Operations for World Class Competition, Dow-Jones Irwin, Homewood, IL.
5. Gordon, L.A. and Narayanan, V.K. (1984), "Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation", Accounting, Organizations and Society, Vol. 9 No. 1, pp. 33-47.
6. Govindarajan, V. (1986), "Decentralization, strategy and effectiveness of strategic business unit in multi business organizations", Academy of Management Review, Vol. 11 No. 4, pp. 844-56.
7. Govindarajan, V. (1988), "Contingency approach to strategy implementation at the business-unit level: integrating administrative mechanisms with strategy", Academy of Management Journal, Vol. 31 No. 4, pp. 828-53.
8. Gul, F.A. (1991), "The effects of management accounting systems and environmental uncertainty on small business managers' performance", Accounting and Business Research, Vol. 22, pp. 57-61.
9. Gul, F.A. and Chia, Y.M. (1994), "The effects of management accounting systems perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction", Accounting, Organizations and Society, Vol. 19, pp. 413-26.
10. Ittner, C.D. and Larcker, D.F. (1998), "Innovations in performance measurement: trends and research implications", Journal of Management Accounting Research, Vol. 10, pp. 205-38.
11. Kaplan, R.S. and Norton, D.P. (1992), "The balanced scorecard - measures that drive performance", Harvard Business Review, pp. 71-80.
12. Kaplan, R.S. and Norton, D.P. (1993), "Putting the balanced scorecard to work", Harvard Business Review, pp. 134-47.
13. Kaplan, R.S. and Norton, D.P. (1996), The Balanced Scorecard, Harvard Business School Press, Boston, MA.
14. Malmi, T. (2000), "Balanced scorecard in finnish companies: some empirical evidence", paper presented at the European Accounting Congress in Munich.
15. Miles, R.E. and Snow, C.C. (1978), Organizational Strategy, Structure and Process, McGraw-Hill, New York, NY.
16. Miles, R.E. and Snow, C.C. (1994), Fit, Failure and the Hall of Fame, Free Press, New York, NY.
17. Nanni, A.J., Dixon, R. and Vollmann, T.E. (1992), "Integrated performance measurement: management accounting to support the new manufacturing realities", Journal of Management Accounting Research, Vol. 4, pp. 1-19.
18. Slocum, J.W. Jr, Cron, W.L., Hansen, R.W. and Rawlings, S. (1985), "Business strategy and the management of Plateaued employees", Academy of Management Journal, Vol. 28, pp. 133-54.
19. Tymon, W.G., Stout, D.E. and Shaw, K.N. (1998), "Critical analysis and recommendations regarding the role of perceived environmental uncertainty in behavioral accounting research", Behavioral Research in Accounting, Vol. 10, pp. 23-46.
20. Gosselin, M. (1997), "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing", Accounting, Organizations and Society, Vol. 22 No. 2, pp. 105-22.