Performance implications of strategic performance measurement in financial services firms

Abernethy, 1995, The impact of manufacturing flexibility on management control system design, Accounting, Organizations and Society, 20, 241, 10.1016/0361-3682(94)E0014-L

Abernethy, 1994, An empirical assessment of “fit” between strategy and management information system design, Accounting and Finance, 49, 10.1111/j.1467-629X.1994.tb00269.x

1994

Anderson, 1999, The impact of contextual and procedural factors on the evaluation of activity based costing systems, Accounting, Organization and Society, 525, 10.1016/S0361-3682(99)00018-5

2001

Banker, 1989, Sensitivity, precision, and linear aggregation of signals for performance evaluation, Journal of Accounting Research, 21, 10.2307/2491205

Banker, 2000, An empirical investigation of an incentive plan that includes nonfinancial performance measures, The Accounting Review, 65, 10.2308/accr.2000.75.1.65

Banker, 2001

Banker, R.D., Janakiraman, S.N., Konstans, C., Pizzini, M.J. (2001b). Determinants of Chief Financial Officers' Satisfaction with Performance Measurement Systems. Working paper. University of Texas at Dallas.

Behn, 1999, Using nonfinancial information to predict financial performance, Journal of Accounting, Auditing, and Finance, 29, 10.1177/0148558X9901400102

Black, 1998

Bouwens, 2000, The consequences of customization on management accounting system design, Accounting, Organizations and Society, 241

Brancato, 1995

Brickley, 1997

Cavalluzzo, K., & Ittner, C. Implementing performance measurement innovations: evidence from government. Accounting, Organizations and Society (in press).

Chenhall, 1998, The relationship between strategic priorities, management techniques and management accounting, Accounting, Organizations and Society, 23, 243, 10.1016/S0361-3682(97)00024-X

Chenhall, 1986, The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems, The Accounting Review, 16

Chong, 1997, Strategic choices, environmental uncertainty and SBU performance, Accounting and Business Resarch, 268, 10.1080/00014788.1997.9729553

Copeland, 1996

Dent, 1990, Strategy, organization and control, Accounting, Organizations, and Society, 15, 3, 10.1016/0361-3682(90)90010-R

Dixon, 1990

Dixon, 1997

Eccles, 1991, The performance measurement manifesto, Harvard Business Review, 69, 131

Eccles, 2001

Edvinsson, 1997

Feltham, 1994, Performance measure congruity and diversity in multi-task principal/agent relations, The Accounting Review, 69, 429

Financial Accounting Standards Board (2001). Improving business reporting: insights into enhancing voluntary disclosures. Financial Accounting Standards Board.

Fisher, 1995, Use of nonfinancial performance measures, 329

Fisher, 1995, Contingency-based research on management control systems, Journal of Accounting Literature, 24

Gates, 1999

Gordon, 1983, Management accounting systems, perceived environmental uncertainty and organizational structure, Accounting, Organizations and Society, 33

Govindarajan, 1988, A contingency approach to strategy implementation at the business-unit level, Academy of Management Journal, 828, 10.2307/256341

Govindarajan, 1985, Linking control systems to business unit strategy, Accounting, Organizations and Society, 51, 10.1016/0361-3682(85)90031-5

Hauser, 1994, Customer satisfaction incentives, Marketing Science, 327, 10.1287/mksc.13.4.327

Hemmer, 1996, On the design and choice of “modern” management accounting measures, Journal of Management Accounting Research, 87

Heneman, R.L., Ledford, G., & Gresham, M. (1999). The effects of changes in the nature of work on compensation. Working paper. Ohio State University.

Heskett, 1994, Putting the service-profit chain to work, Harvard Business Review (March/April), 164

Hogan, C., & Lewis, C. (1999). The long-run performance of firms adopting compensation plans based on economic profits. Unpublished working paper, Vanderbilt University.

Holmstrom, 1979, Moral Hazard and Observability, Bell Journal of Economics, 74, 10.2307/3003320

Hoque, 2000, Linking balanced scorecard measures to size and market factors, Journal of Management Accounting Research, 12, 1, 10.2308/jmar.2000.12.1.1

1999

1998

Ittner, 1995, Total quality management and the choice of information and reward systems, Journal of Accounting Research, 1, 10.2307/2491371

Ittner, 1997, Are non-financial measures leading indicators of financial performance? An analysis of customer satisfaction, Journal of Accounting Research, 1

Ittner, 1998, Innovations in performance measurement, Journal of Management Accounting Research, 6, 205

Ittner, 2001, Assessing empirical research in managerial accounting, Journal of Accounting and Economics, 349, 10.1016/S0165-4101(01)00026-X

Ittner, C., Larcker, D., & Meyer, M. Subjectivity and the weighting of performance measures: evidence from a balanced scorecard. The Accounting Review (in press).

Kaplan, 1992, The balanced scorecard, Harvard Business Review, 71

Kaplan, 1996

Kaplan, 2001

Krumwiede, 1998, The implementation stages of activity-based costing and the impact of contextual and organizational factors, Journal of Management Accounting Research, 10, 239

Langfield-Smith, 1997, Management control systems and strategy, Accounting, Organizations and Society, 207, 10.1016/S0361-3682(95)00040-2

Larcker, 1981, The perceived importance of selected information characteristics for strategic capital budgeting decisions, The Accounting Review, 519

Lingle, 1996, From balanced scorecard to strategic gauges, Management Review, 85, 56

Milgrom, 1992

Nagar, 2001, The revenue implications of financial and operational measures of product quality, The Accounting Review, 495, 10.2308/accr.2001.76.4.495

Otley, 1999, Performance management, Management Accounting Research, 10, 363, 10.1006/mare.1999.0115

Pererra, 1997, Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures, Accounting, Organizations and Society, 22, 557, 10.1016/S0361-3682(96)00048-7

Rigby, 2001, Management tools and techniques, California Management Review, 139, 10.2307/41166079

Ruddle, 2000

Sandt, J., Schaeffer, U., Weber, J. (2001) Balanced performance measurement systems and manager satisfaction-empirical evidence from a German study. Working paper. WHU—Otto Beisheim Graduate School of Management.

Schick, 1990, Information overload, Accounting, Organizations and Society, 199, 10.1016/0361-3682(90)90005-F

Schiemann, 1999

Scott, 1999, Performance measurement and managerial teams, Accounting, Organizations and Society, 263, 10.1016/S0361-3682(98)00060-9

Shields, 1995, An empirical analysis of firms implemention experiences with activity-based costing, Journal of Management Accounting Research, 1

Sim, 1998, The performance effects of complementarities between manufacturing practices and management accounting systems, Journal of Management Accounting Research, 325

Simons, 1987, Accounting control systems and business strategy, Accounting, Organizations ands Society, 49

Stern, 1995, The EVA financial management system, Journal of Applied Corporate Finance, 8, 32, 10.1111/j.1745-6622.1995.tb00285.x

Stewart, 1991

Stivers, 1998, How nonfinancial performance measures are used, Management Accounting (February), 44

Towers Perrin. 1996. Compuscan Report.

Van de Vin, 1985, Alternative forms of fit in contingency theory, Administrative Science Quarterly, 514

Wallace, 1997, Adopting residual income-based compensation plans, Journal of Accounting and Economics, 24, 275, 10.1016/S0165-4101(98)00009-3

Wallman, 1995, The future of accounting and disclosure in an evolving world, Accounting Horizons, 9, 81

Young, 2001