New measures in performance management

Thomas Ahrens*, Christopher S. Chapman

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter in a book

Abstract

This chapter discusses various aspects of the relationship between measurement and day-to-day activity. It emphasizes the potential contribution of academic knowledge to performance management activities. It first reviews situations and ways in which performance management has a track record of working well, then moves on to note that unfortunately, such activity on its own was unlikely to contribute to sustainable competitive advantage. Finally, using a practice theory perspective, it turns the problem of 'you get what you measure' on its head. This perspective offers an appreciation of the role of measurement in the construction of orderly behaviour that can help re-establish a positive link between performance measurement and skilful practical activity.

Original languageEnglish
Title of host publicationContemporary Issues in Management Accounting
PublisherOxford University Press
ISBN (Print)9780191712623, 0199283362, 9780199283361
DOIs
Publication statusPublished - 1 May 2007

Keywords

  • Academic knowledge
  • Causal modelling
  • Control systems
  • Distributed information processing
  • Performance management

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