Integrated performance measurement design: insights from an application in aircraft maintenance

Management Accounting Research - Tập 13 - Trang 229-248 - 2002
Paul Rouse1, Martin Putterill1, David Ryan2
1Department of Accounting and Finance, The University of Auckland, Private Bag 92019, Auckland, New Zealand
2Department of Engineering Science, The University of Auckland, Private Bag 92019, Auckland, New Zealand

Tài liệu tham khảo

Andersen, 1993, A Procedure for ranking efficiency units in data envelopment analysis, Management Science, 39, 1261, 10.1287/mnsc.39.10.1261 Anthony, 1965 Atkinson, 1997 Banker, 1984, Some models for estimating technical and scale efficiencies in data envelopment analysis, Management Science, 30, 1078, 10.1287/mnsc.30.9.1078 Banker, 1989, Analysis of cost variances for management control in hospitals, Research in Governmental and Nonprofit Accounting, 5, 269 Beischel, 1991, Linking the shop floor to the top floor, Management Accounting, October, 25 Caves, 1982, The economic theory of index numbers and the measurement of input, output and productivity, Econometrica, 50, 1393, 10.2307/1913388 Charnes, 1978, Measuring the efficiency of decision making units, European Journal of Operational Research, 2, 429, 10.1016/0377-2217(78)90138-8 Cooper, 1991 Emmanuel, 1990 Färe, 1996 Färe, 1994, Productivity developments in Swedish hospitals: a Malmquist output index approach, Chapter 13 Grosskopf, 1993, Efficiency and productivity, Chapter 4 Kaplan, 1992, The balanced scorecard—measures that drive performance, Harvard Business Review, January–February, 71 Lapré, 1999, Behind the learning curve: linking learning activities to waste reduction, Management Science, 46, 587 Lee, 1994, Activity-based costing and Japanese cost management techniques: a comparison, Advances in Management Accounting, 3, 176 Lynch, 1991 Maani, 1994, Empirical analysis of quality improvement in manufacturing, International Journal of Quality & Reliability Management, 11, 19, 10.1108/02656719410738984 Macintosh, 1985 Malmquist, 1953, Index numbers and indifference surfaces, Trabajos de Estadistica, 4, 209, 10.1007/BF03006863 Merchant, 1993, When and why to measure costs less accurately to improve decision making, Accounting Horizons, 7, 76 Meyer, 1998, Measuring and managing performance: the new discipline in management Nanni, 1992, Integrated performance measurement: management accounting to support the new manufacturing realities, Journal of Management Accounting Research, 4, 1 Nørreklit, 2000, The balance on the balanced scorecard—a critical analysis of some of its assumptions, Management Accounting Research, 11, 65, 10.1006/mare.1999.0121 Otley, 1999, Performance management: a framework for management control systems research, Management Accounting Research, 10, 363, 10.1006/mare.1999.0115 Oum, 1998, Winning airlines: productivity and cost competitiveness of the world’s major airlines, Transportation Research, Economics and Policy, 6, xvi, 220 Porter, 1996, What is strategy?, Harvard Business Review, November–December, 61 Rangone, 1997, Linking organizational effectiveness, key success factors and performance measures: an analytical framework, Management Accounting Research, 8, 207, 10.1006/mare.1996.0039 Shank, 1992, Strategic cost management and the value chain, Journal of Cost Management, Winter, 5 Smith, 1997, Putting NFIs to work in a balanced scorecard environment, Management Accounting (UK), March, 32