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

Author

Listed:
  • Eric Cauvin

    (GRM - Groupe de Recherche en Management - EA 4711 - UNS - Université Nice Sophia Antipolis (1965 - 2019) - UniCA - Université Côte d'Azur)

  • Michael L Roberts

    (University of Colorado [Boulder])

  • Bruce R. Neumann

    (University of Colorado [Boulder])

Abstract

Prior 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.

Suggested Citation

  • Eric Cauvin & Michael L Roberts & Bruce R. Neumann, 2017. "Individual Performance Measures. Effects of Experience on Preference for Financial or Non-Financial Measures," Post-Print hal-02063389, HAL.
    • Handle: RePEc:hal:journl:hal-02063389
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    Cited by:

    1. Kenneth Ateng’ Nyagiloh & James M. Kilika, 2020. "Theoretical Review of Turnaround Strategy and Its Organizational Outcomes," International Business Research, Canadian Center of Science and Education, vol. 13(2), pages 1-13, February.

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