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Relations among Measures, Climate of Control, and Performance Measurement Models *
Author(s) -
Malina Mary A.,
Nørreklit Hanne S. O.,
Selto Frank H.
Publication year - 2007
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1506/car.24.3.10
Subject(s) - library science , queen (butterfly) , humanities , art , computer science , hymenoptera , botany , biology
Cause-and-effectrelations among,performance,measures are alleged to be distinguishing features of performance measurement models (PMM), such as balanced scorecards. This study reports the evolution of the study of a PMM that was developed by a large U.S.-based company for its closely linked distribution channel. Motivated by the literature on PMM and causality, we report an analysis of linked performance,measures for 31 quarters (1997 – 2005) and 31 business units. We find minimal,statistical significance and no significant predictive ability inthe model (i.e., no Granger causality), yet the