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Algorithms, performance measurement, and management control

In: Research Handbook on Performance Measurement for Management Control

Author

Listed:
  • Wai Fong Chua
  • Martin Messner

Abstract

Organizations increasingly use algorithms - i.e., computerized routines that automatically trigger actions or decisions - in areas as diverse as production scheduling, changing product prices, and evaluating employees. In this chapter, we focus on the use of algorithms for performance measurement and management control. We review extant literature, much of which is located in organizational, management, and information systems studies. We consider the implications of this research for accounting and propose a future research agenda that seeks to investigate the origins and effects of algorithmic management in organizational control.

Suggested Citation

  • Wai Fong Chua & Martin Messner, 2024. "Algorithms, performance measurement, and management control," Chapters, in: Anne M. Lillis & Jennifer Grafton (ed.), Research Handbook on Performance Measurement for Management Control, chapter 3, pages 29-47, Edward Elgar Publishing.
  • Handle: RePEc:elg:eechap:21441_3
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803920672.00012
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