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Research Handbook on Performance Measurement for Management Control
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.
More Information
Critical Acclaim
Contents
More Information
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.
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.
Critical Acclaim
‘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
– 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
Contents
Contents
Preface 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 111
Lucia Bellora-Bienengräber, Roland F. Speklé and Sally K. Widener
7 Performance measurement within a management control package 131
David Brown and Teemu Malmi
8 Performance measures and incentives: evidence from field experiments
in firms 154
Matthias D. Mahlendorf and Timo Vogelsang
9 Subjectivity in performance measurement practice: field study evidence
of a role for relational contracting 166
Anne M. Lillis
10 Performance measurement, strategy, and strategic change 185
Jennifer Grafton
11 A framework for studying the relation between corporate culture and
performance measurement 210
Margaret A. Abernethy
12 Performance metrics that entice agents to consider the long-term firm
effect of their actions 225
Jan Bouwens
13 Performance measurement and management in the public sector: an
institutional perspective 245
Sven Modell
14 Enacting performance measurement for control and decision making:
relating performance measurement and managerial work 262
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 278
Matthias D. Mahlendorf
16 Developing performance measurement research that matters: strategies
for practice and policy impact 299
David Brown, Celina McEwen, Rachael Lewis, and Nicole Sutton
17 Survey research in performance measurement systems: achievements
and promises 317
Roland F. Speklé and Sally K. Widener
18 Doing experimental research on performance measurement (with a little
help from technology) 331
Mandy M. Cheng
19 Capturing the wisdom of the field: trends, opportunities, and threats in
positivist field study research 351
Jennifer Grafton and Anne M. Lillis
Preface 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 111
Lucia Bellora-Bienengräber, Roland F. Speklé and Sally K. Widener
7 Performance measurement within a management control package 131
David Brown and Teemu Malmi
8 Performance measures and incentives: evidence from field experiments
in firms 154
Matthias D. Mahlendorf and Timo Vogelsang
9 Subjectivity in performance measurement practice: field study evidence
of a role for relational contracting 166
Anne M. Lillis
10 Performance measurement, strategy, and strategic change 185
Jennifer Grafton
11 A framework for studying the relation between corporate culture and
performance measurement 210
Margaret A. Abernethy
12 Performance metrics that entice agents to consider the long-term firm
effect of their actions 225
Jan Bouwens
13 Performance measurement and management in the public sector: an
institutional perspective 245
Sven Modell
14 Enacting performance measurement for control and decision making:
relating performance measurement and managerial work 262
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 278
Matthias D. Mahlendorf
16 Developing performance measurement research that matters: strategies
for practice and policy impact 299
David Brown, Celina McEwen, Rachael Lewis, and Nicole Sutton
17 Survey research in performance measurement systems: achievements
and promises 317
Roland F. Speklé and Sally K. Widener
18 Doing experimental research on performance measurement (with a little
help from technology) 331
Mandy M. Cheng
19 Capturing the wisdom of the field: trends, opportunities, and threats in
positivist field study research 351
Jennifer Grafton and Anne M. Lillis
