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ABSTRACT: The design and implementation of performance measurement systems is a major interest of management accountants. In recent years many organisations have made enterprise agreements with their employees, often specijjing performance indicators on which to base wage increases. This paper explains how performance indicators are used in enterprise agreements and considers alternative definitions of indicators and their limitations. It argues that performance indicators in enterprise agreements should be consistent with wider organisational performance measurement systems, particularly those having a strategic focus.
Australian Accounting Review 12/2008; 8(16):33 - 42. DOI:10.1111/j.1835-2561.1998.tb00087.x · 0.32 Impact Factor