메뉴 건너뛰기




Volumn 26, Issue 6, 2013, Pages 978-1008

The challenges of integrated performance measurement systems: Integrating mechanisms for integrated measures

Author keywords

Creativity; Development process; Garment industry; Integrated measures; Integrating mechanisms; Italian company; Italy; Performance measurement; Performance measurement systems; Small to medium sized enterprises

Indexed keywords


EID: 84881072737     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/AAAJ-04-2013-1312     Document Type: Article
Times cited : (56)

References (69)
  • 1
    • 0001060154 scopus 로고    scopus 로고
    • Afield study of control system 'redesign': The impact of institutional processes on strategic choice
    • Abernethy, M.A., Chua, W.F. (1996), "Afield study of control system 'redesign': the impact of institutional processes on strategic choice" in Contemporary Accounting Research, Vol. 13, No. 2, pp. 569-606.
    • (1996) Contemporary Accounting Research , vol.13 , Issue.2 , pp. 569-606
    • Abernethy, M.A.1    Chua, W.F.2
  • 2
    • 79953274015 scopus 로고    scopus 로고
    • Combining creativity and coordination: Understanding individual motivation in large-scale collaborative creativity
    • Adler, P.S., Chen, C.X. (2011), "Combining creativity and coordination: understanding individual motivation in large-scale collaborative creativity" in Accounting, Organizations and Society, Vol. 36, pp. 63-85.
    • (2011) Accounting, Organizations and Society , vol.36 , pp. 63-85
    • Adler, P.S.1    Chen, C.X.2
  • 4
    • 0032161358 scopus 로고    scopus 로고
    • How to kill creativity
    • Amabile, T.M. (1998), "How to kill creativity" in Harvard Business Review, September/October, pp. 76-87.
    • (1998) Harvard Business Review , Issue.September-October , pp. 76-87
    • Amabile, T.M.1
  • 5
    • 0002617199 scopus 로고    scopus 로고
    • A stakeholder approach to strategic performance measurement
    • Atkinson, A.A., Waterhouse, J.H., Wells, R.B. (1997), "A stakeholder approach to strategic performance measurement" in Sloan Management Review, Vol. 38, No. 3, pp. 25-37.
    • (1997) Sloan Management Review , vol.38 , Issue.3 , pp. 25-37
    • Atkinson, A.A.1    Waterhouse, J.H.2    Wells, R.B.3
  • 7
    • 0001855762 scopus 로고
    • The case for multiple methods in empirical management accounting research (with an illustration from budget setting)
    • Birnberg, J.G., Shields, M.D., Young, S.M. (1990), "The case for multiple methods in empirical management accounting research (with an illustration from budget setting)" in Journal of Accounting Research, Vol. 21, No. 1, pp. 33-66.
    • (1990) Journal of Accounting Research , vol.21 , Issue.1 , pp. 33-66
    • Birnberg, J.G.1    Shields, M.D.2    Young, S.M.3
  • 8
    • 84881053611 scopus 로고    scopus 로고
    • Il controllo dei costi di sviluppo delle collezioni nelle aziende dell'alta moda
    • Controllo di Gestione No. 1
    • Bonacchi, M., Bambagiotti Alberti, L. (2006), "Il controllo dei costi di sviluppo delle collezioni nelle aziende dell'alta moda" in pp. 47-57, Controllo di Gestione No. 1.
    • (2006) , pp. 47-57
    • Bonacchi, M.1    Bambagiotti Alberti, L.2
  • 10
    • 0036459854 scopus 로고    scopus 로고
    • The success and failure of performance measurement initiatives. Perceptions of participating managers
    • Bourne, M., Neely, A., Platts, K., Mills, J. (2002), "The success and failure of performance measurement initiatives. Perceptions of participating managers" in International Journal of Operations & Production Management, Vol. 22, No. 11, pp. 1288-1310.
    • (2002) International Journal of Operations & Production Management , vol.22 , Issue.11 , pp. 1288-1310
    • Bourne, M.1    Neely, A.2    Platts, K.3    Mills, J.4
  • 13
    • 42649104759 scopus 로고    scopus 로고
    • Managing the tensions in integrating global organizations: The role of performance management systems
    • Busco, C., Giovannoni, E., Scapens, R.W. (2008), "Managing the tensions in integrating global organizations: the role of performance management systems" in Management Accounting Research, Vol. 19, No. 2, pp. 103-125.
    • (2008) Management Accounting Research , vol.19 , Issue.2 , pp. 103-125
    • Busco, C.1    Giovannoni, E.2    Scapens, R.W.3
  • 14
    • 34249713261 scopus 로고    scopus 로고
    • Management accounting: Issues in interpreting its nature and change
    • Busco, C., Quattrone, P., Riccaboni, A. (2007), "Management accounting: issues in interpreting its nature and change" in Management Accounting Research, Vol. 18, No. 2, pp. 125-149.
    • (2007) Management Accounting Research , vol.18 , Issue.2 , pp. 125-149
    • Busco, C.1    Quattrone, P.2    Riccaboni, A.3
  • 16
    • 84856097275 scopus 로고    scopus 로고
    • Interdependence and accounting information exchanges in inter-firm relationships
    • Caglio, A., Ditillo, A. (2012), "Interdependence and accounting information exchanges in inter-firm relationships" in Journal of Management and Governance, Vol. 16, No. 1, pp. 57-80.
    • (2012) Journal of Management and Governance , vol.16 , Issue.1 , pp. 57-80
    • Caglio, A.1    Ditillo, A.2
  • 17
    • 4344627574 scopus 로고    scopus 로고
    • Balancing and rebalancing in the creation and evolution of organizational control
    • Cardinal, L.B., Sitkin, S.B., Long, C.P. (2004), "Balancing and rebalancing in the creation and evolution of organizational control" in Organization Science, Vol. 15, No. 4, pp. 411-431.
    • (2004) Organization Science , vol.15 , Issue.4 , pp. 411-431
    • Cardinal, L.B.1    Sitkin, S.B.2    Long, C.P.3
  • 18
    • 1042268357 scopus 로고    scopus 로고
    • Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox
    • Chang, L., Birkett, B. (2004), "Managing intellectual capital in a professional service firm: exploring the creativity-productivity paradox" in Management Accounting Research, Vol. 15, No. 1, pp. 7-31.
    • (2004) Management Accounting Research , vol.15 , Issue.1 , pp. 7-31
    • Chang, L.1    Birkett, B.2
  • 19
    • 14244253710 scopus 로고    scopus 로고
    • Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study
    • Chenhall, R.H. (2005), "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study" in Accounting, Organizations and Society, Vol. 30, No. 5, pp. 395-422.
    • (2005) Accounting, Organizations and Society , vol.30 , Issue.5 , pp. 395-422
    • Chenhall, R.H.1
  • 20
    • 41149154586 scopus 로고    scopus 로고
    • Accounting for the horizontal organization: A review essay
    • Chenhall, R.H. (2008), "Accounting for the horizontal organization: a review essay" in Accounting, Organizations and Society, Vol. 33, Nos 4-5, pp. 517-550.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 517-550
    • Chenhall, R.H.1
  • 21
    • 0000061037 scopus 로고    scopus 로고
    • The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach
    • Chenhall, R.H., Langfield-Smith, K. (1998), "The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach" in Accounting, Organizations and Society, Vol. 23, No. 3, pp. 243-264.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 243-264
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 22
    • 34547772050 scopus 로고    scopus 로고
    • Multiple perspectives of performance measures
    • Chenhall, R.H., Langfield-Smith, K. (2007), "Multiple perspectives of performance measures" in European Management Journal, Vol. 25, No. 4, pp. 266-282.
    • (2007) European Management Journal , vol.25 , Issue.4 , pp. 266-282
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 23
    • 23844452315 scopus 로고    scopus 로고
    • Entrepreneurial control and the construction of a relevant accounting
    • Collier, P.M. (2005), "Entrepreneurial control and the construction of a relevant accounting" in Management Accounting Research, Vol. 16, pp. 321-339.
    • (2005) Management Accounting Research , vol.16 , pp. 321-339
    • Collier, P.M.1
  • 24
    • 84881045712 scopus 로고    scopus 로고
    • Controlling creativity: Design and use of management control systems in creative environments
    • paper presented at the AOS workshop on "Debating the link between creativity and control", Barcelona, 4-5 April
    • Davila, A., Ditillo, A. (2011), "Controlling creativity: design and use of management control systems in creative environments", paper presented at the AOS workshop on "Debating the link between creativity and control", Barcelona, 4-5 April.
    • (2011)
    • Davila, A.1    Ditillo, A.2
  • 25
    • 63749103478 scopus 로고    scopus 로고
    • Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies
    • Davila, A., Foster, G., Li, M. (2009), "Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies" in Accounting, Organizations and Society, Vol. 34, pp. 322-347.
    • (2009) Accounting, Organizations and Society , vol.34 , pp. 322-347
    • Davila, A.1    Foster, G.2    Li, M.3
  • 26
    • 0003005936 scopus 로고
    • Tension in the design of formal control systems: A field study in a computer company
    • Bruns, W.J., Kaplan, R.S. (Eds.), Harvard Business School Press, Boston, MA
    • Dent, J.F. (1987), "Tension in the design of formal control systems: a field study in a computer company" Bruns, W.J. and Kaplan, R.S. (Eds.), Accounting and Management - Field Study Perspectives, Harvard Business School Press, Boston, MA.
    • (1987) Accounting and Management - Field Study Perspectives
    • Dent, J.F.1
  • 27
    • 18844398407 scopus 로고    scopus 로고
    • Restructuring the management accounting function: A note on the effect of role involvement on innovativeness
    • Emsley, D. (2005), "Restructuring the management accounting function: a note on the effect of role involvement on innovativeness" in Management Accounting Research, Vol. 16, pp. 157-177.
    • (2005) Management Accounting Research , vol.16 , pp. 157-177
    • Emsley, D.1
  • 28
    • 71549115154 scopus 로고    scopus 로고
    • The design and use of performance management systems: An extended framework for analysis
    • Ferreira, A., Otley, D. (2009), "The design and use of performance management systems: an extended framework for analysis" in Management Accounting Research, Vol. 20, No. 4, pp. 263-282.
    • (2009) Management Accounting Research , vol.20 , Issue.4 , pp. 263-282
    • Ferreira, A.1    Otley, D.2
  • 29
    • 23844517662 scopus 로고    scopus 로고
    • Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises
    • Frow, N., Marginson, D., Ogdena, S. (2005), "Encouraging strategic behaviour while maintaining management control: multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises" in Management Accounting Research, Vol. 16, pp. 269-292.
    • (2005) Management Accounting Research , vol.16 , pp. 269-292
    • Frow, N.1    Marginson, D.2    Ogdena, S.3
  • 30
    • 22944451472 scopus 로고    scopus 로고
    • Creativity and standardization: Complementary or conflicting drivers of team effectiveness?
    • Gilson, L.L., Mathieu, J.E., Shalley, C.E., Ruddy, T.M. (2005), "Creativity and standardization: complementary or conflicting drivers of team effectiveness?" in Academy of Management Journal, Vol. 48, pp. 521-531.
    • (2005) Academy of Management Journal , vol.48 , pp. 521-531
    • Gilson, L.L.1    Mathieu, J.E.2    Shalley, C.E.3    Ruddy, T.M.4
  • 31
    • 37349028010 scopus 로고    scopus 로고
    • The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance
    • Hall, M. (2008), "The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance" in Accounting, Organizations and Society, Vol. 33, No. 1, pp. 141-163.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.1 , pp. 141-163
    • Hall, M.1
  • 32
    • 0002493542 scopus 로고    scopus 로고
    • On the design and choice of 'modern' management accounting measures
    • Hemmer, T. (1996), "On the design and choice of 'modern' management accounting measures" in Journal of Management Accounting Research, Vol. 8, No. 1, pp. 87-116.
    • (1996) Journal of Management Accounting Research , vol.8 , Issue.1 , pp. 87-116
    • Hemmer, T.1
  • 33
    • 32544440267 scopus 로고    scopus 로고
    • Organisational culture and performance measurement systems
    • Henri, J. (2006), "Organisational culture and performance measurement systems" in Accounting, Organizations and Society, Vol. 31, pp. 77-103.
    • (2006) Accounting, Organizations and Society , vol.31 , pp. 77-103
    • Henri, J.1
  • 35
    • 45949125128 scopus 로고
    • The archaeology of accounting systems
    • Hopwood, A.G. (1987), "The archaeology of accounting systems" in Accounting, Organizations and Society, Vol. 12, No. 3, pp. 207-234.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.3 , pp. 207-234
    • Hopwood, A.G.1
  • 36
    • 0000837714 scopus 로고    scopus 로고
    • Innovations in performance measurement: Trends and research implications
    • Ittner, C.D., Larcker, D.F. (1998), "Innovations in performance measurement: trends and research implications" in Journal of Management Accounting Research, Vol. 10, pp. 205-238.
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 205-238
    • Ittner, C.D.1    Larcker, D.F.2
  • 37
    • 2942625232 scopus 로고    scopus 로고
    • Coming up short on non financial performance measurement
    • Ittner, C.D., Larcker, D.F. (2003), "Coming up short on non financial performance measurement" in Harvard Business Review, November, pp. 88-95.
    • (2003) Harvard Business Review , Issue.November , pp. 88-95
    • Ittner, C.D.1    Larcker, D.F.2
  • 38
    • 79953276537 scopus 로고    scopus 로고
    • Management control in new product development: The dynamics of managing flexibility and efficiency
    • Jorgensen, B., Messner, M. (2009), "Management control in new product development: the dynamics of managing flexibility and efficiency" in Journal of Management Accounting Research, Vol. 21, pp. 99-124.
    • (2009) Journal of Management Accounting Research , vol.21 , pp. 99-124
    • Jorgensen, B.1    Messner, M.2
  • 41
    • 1542350788 scopus 로고    scopus 로고
    • Measuring the strategic readiness of intangible assets
    • Kaplan, R.S., Norton, D.P. (2004), "Measuring the strategic readiness of intangible assets" in Harvard Business Review, February, pp. 52-63.
    • (2004) Harvard Business Review , Issue.February , pp. 52-63
    • Kaplan, R.S.1    Norton, D.P.2
  • 42
    • 79956022507 scopus 로고    scopus 로고
    • Organization structure, competition and performance measurement systems and their joint effects on performance
    • Lee, C.-L., Yang, H.-J. (2011), "Organization structure, competition and performance measurement systems and their joint effects on performance" in Management Accounting Research, Vol. 22, pp. 84-104.
    • (2011) Management Accounting Research , vol.22 , pp. 84-104
    • Lee, C.-L.1    Yang, H.-J.2
  • 43
    • 0036201512 scopus 로고    scopus 로고
    • Managing multiple dimensions of manufacturing performance - an exploratory study
    • Lillis, A.M. (2002), "Managing multiple dimensions of manufacturing performance - an exploratory study" in Accounting, Organizations and Society, Vol. 27, No. 6, pp. 497-529.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.6 , pp. 497-529
    • Lillis, A.M.1
  • 44
    • 0034337004 scopus 로고    scopus 로고
    • The Balanced Scorecard: Judgmental effects of common and unique performance measures
    • 3, July
    • Lipe, M.G., Salterio, S.E. (2000), "The Balanced Scorecard: judgmental effects of common and unique performance measures" in The Accounting Review, Vol. 75, 3, July, pp. 283-298.
    • (2000) The Accounting Review , vol.75 , pp. 283-298
    • Lipe, M.G.1    Salterio, S.E.2
  • 46
    • 0001927667 scopus 로고
    • Reliability and validity in field research: Some strategies and tactics
    • McKinnon, J. (1988), "Reliability and validity in field research: some strategies and tactics" in Accounting, Auditing & Accountability Journal, Vol. 1, No. 1, pp. 34-54.
    • (1988) Accounting, Auditing & Accountability Journal , vol.1 , Issue.1 , pp. 34-54
    • McKinnon, J.1
  • 47
    • 0002673962 scopus 로고
    • Do financial and nonfinancial performance measures have to agree?
    • McNair, C.J., Lynch, R.L., Cross, K. (1990), "Do financial and nonfinancial performance measures have to agree?" in Management Accounting (US), Vol. 72, pp. 28-36.
    • (1990) Management Accounting (US) , vol.72 , pp. 28-36
    • McNair, C.J.1    Lynch, R.L.2    Cross, K.3
  • 48
    • 0031286324 scopus 로고    scopus 로고
    • Retrospective reports in organizational research: A reexamination of recent evidence
    • Miller, C.C., Cardinal, L.B., Glick, W.H. (1997), "Retrospective reports in organizational research: a reexamination of recent evidence" in Academy of Management Journal, Vol. 40, pp. 189-204.
    • (1997) Academy of Management Journal , vol.40 , pp. 189-204
    • Miller, C.C.1    Cardinal, L.B.2    Glick, W.H.3
  • 49
    • 0002375355 scopus 로고
    • Integrated performance measurement: Management accounting to support new manufacturing realities
    • Nanni, A.J., Dixon, J.R., Vollman, T.E. (1992), "Integrated performance measurement: management accounting to support new manufacturing realities" in Journal of Management Accounting Research, Vol. 4, pp. 1-19.
    • (1992) Journal of Management Accounting Research , vol.4 , pp. 1-19
    • Nanni, A.J.1    Dixon, J.R.2    Vollman, T.E.3
  • 50
    • 28344435907 scopus 로고    scopus 로고
    • The evolution of performance measurement research. Developments in the last decade and a research agenda for the next
    • Neely, A. (2005), "The evolution of performance measurement research. Developments in the last decade and a research agenda for the next" in International Journal of Operations & Production Management, Vol. 25, No. 12, pp. 1264-1277.
    • (2005) International Journal of Operations & Production Management , vol.25 , Issue.12 , pp. 1264-1277
    • Neely, A.1
  • 53
    • 0002520520 scopus 로고    scopus 로고
    • The balance on the balanced scorecard - a critical analysis of some of its assumptions
    • Nørreklit, H. (2000), "The balance on the balanced scorecard - a critical analysis of some of its assumptions" in Management Accounting Research, Vol. 11, No. 1, pp. 65-88.
    • (2000) Management Accounting Research , vol.11 , Issue.1 , pp. 65-88
    • Nørreklit, H.1
  • 54
    • 0346546517 scopus 로고
    • Management control in contemporary organisations: Towards a wider framework
    • Otley, D.T. (1994), "Management control in contemporary organisations: towards a wider framework" in Management Accounting Research, Vol. 5, Nos 3/4, pp. 289-299.
    • (1994) Management Accounting Research , vol.5 , Issue.3-4 , pp. 289-299
    • Otley, D.T.1
  • 55
    • 0000643028 scopus 로고    scopus 로고
    • Performance management: A framework for management control systems research
    • Otley, D.T. (1999), "Performance management: a framework for management control systems research" in Management Accounting Research, Vol. 10, pp. 363-382.
    • (1999) Management Accounting Research , vol.10 , pp. 363-382
    • Otley, D.T.1
  • 56
    • 18844390008 scopus 로고    scopus 로고
    • A performance measurement paradigm for integrating strategy formulation: A review of systems and frameworks
    • Pun, K.F., White, A.S. (2005), "A performance measurement paradigm for integrating strategy formulation: a review of systems and frameworks" in International Journal of Management Reviews, Vol. 7, No. 1, pp. 49-71.
    • (2005) International Journal of Management Reviews , vol.7 , Issue.1 , pp. 49-71
    • Pun, K.F.1    White, A.S.2
  • 58
    • 0346546515 scopus 로고
    • Researching management accounting practice: The role of case study research methods
    • Scapens, R.W. (1990), "Researching management accounting practice: the role of case study research methods" in British Accounting Review, Vol. 22, pp. 259-281.
    • (1990) British Accounting Review , vol.22 , pp. 259-281
    • Scapens, R.W.1
  • 59
    • 27944495889 scopus 로고
    • The role of management control systems in creating competitive advantage: New perspectives
    • Simons, R. (1990), "The role of management control systems in creating competitive advantage: new perspectives" in Accounting, Organizations and Society, Vol. 15, Nos 1/2, pp. 127-143.
    • (1990) Accounting, Organizations and Society , vol.15 , Issue.1-2 , pp. 127-143
    • Simons, R.1
  • 62
    • 77952829669 scopus 로고    scopus 로고
    • Insights into method triangulation and 'paradigms' in interpretive management accounting research
    • Vaivio, J., Sirén, A. (2010), "Insights into method triangulation and 'paradigms' in interpretive management accounting research" in Management Accounting Research, Vol. 21, pp. 130-141.
    • (2010) Management Accounting Research , vol.21 , pp. 130-141
    • Vaivio, J.1    Sirén, A.2
  • 63
    • 79959346596 scopus 로고    scopus 로고
    • Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information
    • Wouters, M., Roijmans, D. (2011), "Using prototypes to induce experimentation and knowledge integration in the development of enabling accounting information" in Contemporary Accounting Research, Vol. 28, No. 2, pp. 708-736.
    • (2011) Contemporary Accounting Research , vol.28 , Issue.2 , pp. 708-736
    • Wouters, M.1    Roijmans, D.2
  • 64
    • 41149153544 scopus 로고    scopus 로고
    • Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department
    • Wouters, M., Wilderom, C. (2008), "Developing performance-measurement systems as enabling formalization: a longitudinal field study of a logistics department" in Accounting, Organizations and Society, Vol. 33, Nos 4-5, pp. 488-516.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 488-516
    • Wouters, M.1    Wilderom, C.2
  • 65
    • 84992905069 scopus 로고    scopus 로고
    • The interaction between domain-relevant knowledge and control system design on creativity
    • Wynder, M. (2007), "The interaction between domain-relevant knowledge and control system design on creativity" in Australian Journal of Management, Vol. 32, No. 1, pp. 135-152.
    • (2007) Australian Journal of Management , vol.32 , Issue.1 , pp. 135-152
    • Wynder, M.1
  • 67
    • 0001839878 scopus 로고    scopus 로고
    • The balanced scorecard: The eleventh commandment
    • McCunn, P. (1998), "The balanced scorecard: the eleventh commandment" in Management Accounting, December, pp. 34-36.
    • (1998) Management Accounting , Issue.December , pp. 34-36
    • McCunn, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.