Measuring performance: the accounting perspective
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Cites background or result from "Measuring performance: the accounti..."
...Otley (2002) discusses how dividing a firm into independent units for measuring performance on accounting terms would lead to misaligned incentives and suboptimal system performance....
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...Note that this objective function is consistent with the concept of creating pseudo-profit centers within the firm, i.e., associating revenues artificially with cost centers, as discussed in Otley (2002)....
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Cites background from "Measuring performance: the accounti..."
...Traditional performance measurement systems focus only on accounting and financial measures (Otley, 2002)....
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44 citations
Cites background from "Measuring performance: the accounti..."
...The relative dearth of attention to accounting returns in the EO literature is somewhat surprising as accounting-based measures are ‘the traditional mainstay’ of assessing firm performance quantitatively (Otley, 2002, p. 3)....
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