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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 15 October 2019

New measures in performance management

New measures in performance management

Chapter:
(p.1) 1 New measures in performance management
Source:
Contemporary Issues in Management Accounting
Author(s):

Thomas Ahrens

Christopher S. Chapman (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0001

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.

Keywords:   performance management, academic knowledge, control systems, causal modelling, distributed information processing

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