2004
DOI: 10.1016/j.mar.2004.08.002
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Choice and change of measures in performance measurement models

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Cited by 146 publications
(93 citation statements)
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References 36 publications
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“…«Performance measurement describes and implements the strategy, the monitoring of organization, decisionmaking and improving coordination» [4].…”
Section: Methods and Tool For Measuring Performancementioning
confidence: 99%
“…«Performance measurement describes and implements the strategy, the monitoring of organization, decisionmaking and improving coordination» [4].…”
Section: Methods and Tool For Measuring Performancementioning
confidence: 99%
“…In addition, while it is almost impossible to offer a universal list of measures that can be realistic for all SMEs or organizations in the same industry (Brown & Laverick, 1994;Pawar & Driva, 1999;Morgan & Daniels, 2001), financial benchmark, in situations where emphasis is laid on adopting other measures, can be realistic and applicable (Bhimani, 1994;Richard et al, 2009). It was observed by Malina and Selto (2004) that substantial research evidence has demonstrated that both the financial benchmark and non-financial benchmark have been adopted as indicators of organizational performance in the large organizations but only financial measures are favored by the organizations. However, many studies (e.g.…”
Section: Hpws-smes Performance Nexus In the Context Of Smesmentioning
confidence: 99%
“…Diversos frameworks de sistema de controle gerencial como os propostos por Malmi e Brown (2008), Ferreira e Otley (2009), Kaplan e Norton (1996) e Neely e colaboradores (2002) colocam como ponto importante o tema "indicadores de desempenho".…”
Section: Indicadores De Desempenho E Incentivosunclassified
“…A mensuração de desempenho nesse tipo de instituição foge dos modelos tradicionais baseados em valor de mercado e em informações contábeis (Merchant e Van Der Stede, 2007) tornando-se mais complexa, uma vez que, em organizações de C, T & I, predominantemente sem finalidade lucrativa, o desempenho pode ser captado de outras perspectivas, com ênfa-se no valor intangível de suas atividades, e tem seu desempenho monitorado por diferentes stakeholders, conforme Ferreira e Otley (2009) e Malmi e Brown (2008), por estar inserido em um contexto de organização social.…”
Section: Introductionunclassified