Innovations in Performance Measurement: Trends and Research Implications

Posted: 21 Oct 1998

See all articles by Christopher D. Ittner

Christopher D. Ittner

University of Pennsylvania - Accounting Department

David F. Larcker

Stanford University - Graduate School of Business; European Corporate Governance Institute (ECGI); Stanford University - Arthur & Toni Rembe Rock Center for Corporate Governance

Abstract

The objective of this paper is to foster research on recent innovations in performance measurement by providing a rich description of emerging measurement practices and suggesting directions for future research. Using survey data collected by consulting firms and government organizations, we examine three measurement trends: (1) economic value measures, (2) non-financial performance measures and the balanced scorecard, and (3) performance measurement initiatives in government agencies. Existing research on these topics is reviewed and research opportunities are highlighted.

JEL Classification: M40, M46

Suggested Citation

Ittner, Christopher D. and Larcker, David F., Innovations in Performance Measurement: Trends and Research Implications. Journal of Management Accounting Research, 1998, Available at SSRN: https://ssrn.com/abstract=137278

Christopher D. Ittner (Contact Author)

University of Pennsylvania - Accounting Department ( email )

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David F. Larcker

Stanford University - Graduate School of Business ( email )

Graduate School of Business
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European Corporate Governance Institute (ECGI) ( email )

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Stanford University - Arthur & Toni Rembe Rock Center for Corporate Governance ( email )

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United States

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