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Individual Performance Measures. Effects of Experience on Preference for Financial or Non-Financial Measures

By Eric Cauvin, Michael L Roberts and Bruce R. Neumann


International audiencePrior research identified conflicts in implementing performance measurement systems that include both financial and non-financial measures. Attempts to incorporate non-financial measures, for example, balanced scorecards (BSCs), have shown short-term success, only to be replaced with systems that rely on financial measures. We develop a theoretical model to explore evaluators’ choice and use of the most important performance measurement criterion among financial and non-financial measures

Topics: Financial performance measures, non-financial performance measures, balanced scorecard, effects of experience on selecting and using performance measures, [SHS.GESTION]Humanities and Social Sciences/Business administration
Publisher: 'Emerald'
Year: 2017
OAI identifier: oai:HAL:hal-02063389v1
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