Relations among Measures, Climate of Control, and Performance Measurement Models*

Malina, Mary A.; Nørreklit, Hanne; Selto, Frank H.

doi:10.1506/car.24.3.10

Cited by 135 publications

(131 citation statements)

References 48 publications

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“…In contrast to these developments, however, research shows that accounting information does not need to be elegant, complete or accurate to be useful for developing knowledge. Malina, Norreklit and Selto (2007) show that the ability of a performance measurement system to communicate a common sense and credible story of business operations is far more important than the creation of a statistically-valid predictive business model. Rowe, Birnberg and Shields (2008a) report that technical jargon and complexity of accounting information limited managers' ability to identify the economic effects of competing initiatives.…”

Section: The Role Of Accounting Information In Developing Knowledge Omentioning

confidence: 99%

Accounting information and managerial work

Hall

2010

Accounting, Organizations and Society

242

269

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Despite calls to link management accounting more closely to management (Jonsson, 1998), much is still to be learned about the role of accounting information in managerial work. This lack of progress stems partly from a failure to incorporate in research efforts the findings regarding the nature of managerial work, as well as inadequate attention devoted to the detailed practices through which accounting information is actually used by managers in their work. In this paper I draw on prior research to develop a series of propositions focused on three primary insights into how and why managers use accounting information in their work. First, managers primarily use accounting information to develop knowledge of their work environment rather than as an input into specific decision making scenarios. In this role, accounting information can help managers to develop knowledge to prepare for unknown future decisions and activities. Second, as accounting information is just one part of the wider information set that managers use to perform their work, it is imperative to consider its strengths and weaknesses not in isolation but relative to other sources of information at a manager's disposal. Third, as managers interact with information and other managers utilising primarily verbal forms of communication, it is through talk rather than through written reports that accounting information becomes implicated in managerial work. These insights have important implications for how managers use accounting information, and, in particular, require reconsideration of the types accounting information that managers find, or could find, helpful. The paper also considers how existing experimental and field-based methods could fruitfully be adapted to focus on the detailed activities through which managers engage with accounting information.

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Section: The Role Of Accounting Information In Developing Knowledge Omentioning

confidence: 99%

Accounting information and managerial work

Hall

2010

Accounting, Organizations and Society

242

269

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“…The performance measurement literature distinguishes between logical, empirical, and hierarchical interdependencies among measures [47,53,65]. Logical interdependencies result from definitions (e.g., profit = revenue -expenses) or mathematical transformation (e.g., return on investment = capital turnover / profit margin).…”

Section: Foundations Of Performance Measurement Systemsmentioning

confidence: 99%

A decision framework for the consolidation of performance measurement systems

Grosswiele

Röglinger

Friedl

2013

Decision Support Systems

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“…If for all variables of the causal map manifest time series data are available, the validation of causal relationships can be done by using a multivariate time series model. When the variables of the causal map are not directly observable, but can be operationalised as latent variables with appropriate factors, structural equation modelling can be used to validate the cause-and-effect relationships among the SFs [29]. The statistical validation of the causal relationship network objectifies the previous ordinal data in metric forms to achieve relative comparability and clear predictability.…”

Section: Resultsmentioning

confidence: 99%

“…(Intersections of subjective maps would deliver intersubjectively based ones.) But, only a statistical validation of the causal map generates an objective understanding of the causal relationships, which thus are directly empirically verifiable [5,29]. As a consequence, valid predication of the performance generation can be given.…”

Section: Knowledge Management: Explicit and Implicit Knowledgementioning

confidence: 99%

Performance Management by Causal Mapping: An Application Field of Knowledge Management

Kölbel¹,

Ossadnik²,

Gergeleit³

2017

Knowledge Management Strategies and Applications

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As implied by the performance management (PM) concept, modern corporate management has to focus on cause-and-effect relationships underlying a firm´s financial performance generation. To determine the causes of financially desirable effects, subject-bound experiences and knowledge of employees, called tacit knowledge, should be realised. For this, knowledge management (KM) offers various elicitation techniques to reveal corporate-specific success factors (SFs) of financial performance generation from the corporate experts´implicit knowledge. The identified factors have to be organised within a network of cause-and-effect relationships. In this framework, PM can apply the instrument of mapping to structure the individually revealed knowledge, to aggregate and visualise it for the entire company. For a valid representation of the causal relationships, the subjective bias arising within the mentioned process has to be minimised. In the literature, a variety of mapping methods can be found that differ in their approaches and their level of significance. As such a method, causal mapping will be presented in this paper. For providing intersubjectivity, the decision-making trail and evaluation laboratory (DEMATEL) as a multi-criteria approach will be debated in the context of mapping as a research field.

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Relations among Measures, Climate of Control, and Performance Measurement Models*

Cited by 135 publications

References 48 publications

Accounting information and managerial work

Accounting information and managerial work

A decision framework for the consolidation of performance measurement systems

Performance Management by Causal Mapping: An Application Field of Knowledge Management

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