Innovations in Performance Measurement: Trends and Research Implications
Posted: 21 Oct 1998
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: Suggested Citation
Christopher D. Ittner (Contact Author)
University of Pennsylvania - Accounting Department ( email )
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David F. Larcker
Stanford Graduate School of Business ( email )
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