Research Handbook on Performance Measurement for Management Control

Edited by Anne M. Lillis, Professor Emerita and Jennifer Grafton, Professor of Management Accounting, Department of Accounting, The University of Melbourne, Australia

‘This book provides an excellent overview of the collective knowledge on performance measurement written by leading thinkers in the field. A truly invaluable source covering the state of the art as well as new challenges and opportunities for practice and research. A must-read for scholars, students, and practitioners engaged with performance measurement and management control.’

• ContentsPreface xiAcknowledgments xiiPART I SHAPING THE PERFORMANCE MEASUREMENTRESEARCH AGENDA1 The contemporary landscape of performance measurement research:overview of Research Handbook content and reader navigation 2Jennifer Grafton and Anne M. Lillis2 Breaking new ground: settings where performance measurement isimportant but less studied 12Henry Eyring and Wim A. Van der Stede3 Algorithms, performance measurement, and management control 29Wai Fong Chua and Martin MessnerPART II PERFORMANCE MEASUREMENT RESEARCH:THEORIES, FRAMEWORKS, AND PRACTICE4 Theories underpinning empirical performance measurement research 49Aishwarrya Deore, Satish Joshi, and Ranjani Krishnan5 The balanced scorecard framework as a key performance measurementinnovation: a judgment and decision-making perspective 86Kerry A. Humphreys6 Performance measurement as a lever of control 112Lucia Bellora-Bienengräber, Roland F. Speklé, and Sally K. Widener7 Performance measurement within a management control package 132David Brown and Teemu Malmi8 Performance measures and incentives: evidence from field experimentsin firms 155Matthias D. Mahlendorf and Timo Vogelsang9 Subjectivity in performance measurement practice: field study evidenceof a role for relational contracting 167Anne M. Lillis10 Performance measurement, strategy, and strategic change 186Jennifer Grafton11 A framework for studying the relation between corporate culture andperformance measurement 211Margaret A. Abernethy12 Performance metrics that entice agents to consider the long-term firmeffect of their actions 226Jan Bouwens13 Performance measurement and management in the public sector: aninstitutional perspective 247Sven Modell14 Enacting performance measurement for control and decision making:relating performance measurement and managerial work 264Christian Huber and Jan MouritsenPART III “DOING” PERFORMANCE MEASUREMENT RESEARCH:DATA, METHODS, AND OPPORTUNITIES15 Innovative data sources for performance measurement along the value chain 280Matthias D. Mahlendorf16 Developing performance measurement research that matters: strategiesfor practice and policy impact 302David Brown, Celina McEwen, Rachael Lewis, and Nicole Sutton17 Survey research in performance measurement systems: achievementsand promises 320Roland F. Speklé and Sally K. Widener18 Doing experimental research on performance measurement (with a littlehelp from technology) 334Mandy M. Cheng19 Capturing the wisdom of the field: trends, opportunities, and threats inpositivist field study research 354Jennifer Grafton and Anne M. LillisIndex 371