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Innovations in Performance Measurement: Trends and Research Implications.

Journal of Management Accounting ResearchPublished 1 September 1998Open access
Christopher D. Ittner, David F. Larcker
Citations622
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Abstract

Abstract Abstract: The objective of this paper is to foster research on recent innovations in performance measurement by providing a rich description of emerging measurement practices and suggesting directions for future research. Using survey data collected by consulting firms and government organizations, we examine three measurement trends: (1) economic value measures, (2) nonfinancial performance measures and the balanced scorecard, and (3) performance measurement initiatives in government agencies. Existing research on these topics is reviewed and research opportunities are highlighted.

Keywords

Business, Management and Accounting