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Towards a Theoretical Foundation for Performance Measurement and Management
Author(s) -
Umit Bititci,
Mike Bourne,
Jennifer A. Cross,
Sai S. Nudurupati,
Katherine Sang
Publication year - 2015
Publication title -
international journal of management reviews
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 4.475
H-Index - 107
eISSN - 1468-2370
pISSN - 1460-8545
DOI - 10.1111/ijmr.12086
Subject(s) - foundation (evidence) , citation , computer science , citation impact , library science , sociology , political science , law
Ever since Johnson and Kaplan’s (1987) seminal publication entitled Relevance Lost: the rise and fall of management accounting the field of performance measurement has gained significant attention from practitioners. Today, whilst in the practitioner community there is growing interest in the drivers of sustainable performance, within the academic community there is growing concern over the robustness of the theoretical foundations of measuring and managing performance. This is exemplified by recent papers that have been emerging in some key journals such as Journal of Management (Richard et al. 2009), International Journal of Management Reviews (Bititci et al., 2012), Management Accounting Review (Melnyk et al., 2014) and International Journal of Production Research (Chong, 2013).