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Balanced Performance Measures: A Review of the Current Debate and an Agenda for Future Research

Author

Listed:
  • Broadbent, J.M.
  • Cullen, J.

Abstract

The first section of this article attempts to trace themove away from traditional financially based performance measures to broader based performance criteria. The second section then considers some of the more recent empirical evidence about the use of such measures and its inherent problems. The final section reflects on the balanced performance and offers a research agenda using the contingency theory framework.

Suggested Citation

  • Broadbent, J.M. & Cullen, J., 1999. "Balanced Performance Measures: A Review of the Current Debate and an Agenda for Future Research," Papers 1999:9, University of Hertfordshire - Business Schoool.
  • Handle: RePEc:fth:hertbu:1999:9
    as

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    More about this item

    Keywords

    ACCOUNTING ; PERFORMANCE ; MEASURING INSTRUMENTS;
    All these keywords.

    JEL classification:

    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
    • D00 - Microeconomics - - General - - - General

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