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Publications
Publications (31)
We describe the context wherein a Fortune 500 company's performance measurement model (PMM) has endured and evolved over a 15-year period. The PMM's tenure and continued importance refute the alleged faddish nature of PMMs such as the Balanced Scorecard, at least in this case, and allow identification of factors that add to theory about PMM longevi...
This study pursues research questions about outsourcing in the framework of a four-stage process model that is derived from complementary, structural, transaction-cost and resource-based views of outsourcing. The stages are: • Strategy development for outsourcing business activities • Partner identification and selection • Contracting • Implementat...
Purpose
– The purpose of this paper is first, to discuss the theoretical assumptions, qualities, problems and myopia of the dominating quantitative and qualitative approaches; second, to describe the methodological lessons that the authors learned while conducting a series of longitudinal studies on the use and usefulness of a specialized balanced...
The purposes of this paper are to (1) discuss the theoretical assumptions, qualities, problems and myopia of the dominating quantitative and qualitative approaches, (2) describe the methodological lessons that we learned while conducting a series of longitudinal studies on the use and usefulness of a specialized balanced scorecard, and (3) encourag...
ABSTRACT Cause-and-effectrelations among,performance,measures are alleged to be distinguishing features of performance measurement models (PMM), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based company for its closely linked distribution channel. Motivated by the literature...
This paper describes a multi-method approach to building the foundations of a causal performance measurement model. Such models have received considerable attention in the management accounting literature in recent years. Conventional models, such as the balanced scorecard commence with the strategic understanding of top management which is then tr...
This paper uses management control, resource-based, systems-based and contingency-based strategy theories to describe a large U.S. manufacturing company's efforts to improve profitability by designing and using a performance measurement model (PMM). This PMM includes multiple performance measures relevant to its distribution channel for products, r...
Causal relations among performance measures are key features of performance measurement models (PMM), such as the balanced scorecard that has been popularized by Kaplan and Norton [1992, 1996, 2000]. Nørreklit [2000], however, cautions that the notion of causality in Kaplan and Norton's balanced scorecard is confused among concepts of (a) empirical...
Although the "new economy" once again resembles the old economy, the drivers of success for many firms continue to be intangible or service-related assets. These changes in the economic basis of business are leading to changes in practice which are creating exciting new opportunities for research. Management accounting still is concerned with inter...
Improving management control of knowledge-based organizations motivates building performance management models (PMM) of causally related, key success factors (KSF). This study elicits knowledge maps of KSF from field experts. These knowledge maps are layered to create the foundation of the organization's PMM. The study elicits causal knowledge from...
This paper reports evidence on the effectiveness of the Balanced Scorecard (BSC) as a strategy communication and management-control device. This study first reviews communication and management control literatures that identify attributes of effective communication and control of strategy. Second, the study offers a model of communication and contr...
The purpose of this paper is to identify the strengths and weaknesses of three research methods employed in managerial accounting: experimental, survey and field research. We do this by drawing on the three papers published in this issue of the Journal. These three papers provide the reader with a 'behind the scenes' expose on the problems, choices...
This study uses a multi-disciplinary framework to hypothesize that firms' market values of intangible assets are significantly related to measures of firm reputation and form of executive compensation structure. Cross-sectional OLS tests with levels and first-difference data explain intangible asset values. Results are consistent across tests and g...
This report describes and critically evaluates the contributions of accounting staff and accounting information to strategy formulation and implementation in a young, high-technology firm. Interview and archival data provide evidence to describe and enrich an emerging model of accounting and strategy. The nature of competition in the high-technolog...
The adoption of new manufacturing practices such as just-in-time (JIT) and total quality management (TQC) is only a first step to improving manufacturing performance. Even more critical is the fit between manufacturing practices and organizational design, structure and processes. Using archival and survey data, this paper reports the results of a f...
The effects of capitalizing or expensing R&D expenditures on decentralized managers' investment decisions were tested in a multiperiod laboratory experiment. Subjects chose from menus of R&D and property, plant and equipment (PPE) projects. Suboptimizing behavior (inferior PPE projects selected over superior R&D projects) was greater for R&D expens...
Managers of organizations may be expected to select actions which will lead to favorable performance evaluations. Evaluations which are based upon accounting measures may be affected by changes in financial accounting standards. These effects on performance evaluations may motivate managers to change selctions of actions in order to maintain favora...
The results of a study and a computer model designed to predict the costs of a potential merger of three hospitals rely on a statistically based cost-prediction model. This model was adapted to reflect several different merger options, and the future costs of the three unmerged hospitals were simulated using a stochastic simulation model.
Traducción de: Introduction to management accounting