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The role of performance measurement and evaluation in building organizational capabilities and performance

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Cited by:

  1. José Carlos Tiomatsu Oyadomari & Alexandre de Lacerda Pedrique & Diógenes de Souza Bido & Amaury José de Rezende, 2014. "Management Control Use and Decisions in Brazilian Health Organizations:an Exploratory Study," Brazilian Business Review, Fucape Business School, vol. 11(2), pages 1-32, March.
  2. Ricardo Malagueño & Ernesto Lopez-Valeiras & Jacobo Gomez-Conde, 2018. "Balanced scorecard in SMEs: effects on innovation and financial performance," Small Business Economics, Springer, vol. 51(1), pages 221-244, June.
  3. Dasuni Nirmani Pandithasekara & Erabaddage Ayoma Gayathri Sumanasiri & Áron Perényi, 2023. "Exploring the Impact of Sustainability Control Systems on Employees’ Green Creativity: The Mediating Role of Psychological Empowerment and Sustainability Learning Capabilities," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
  4. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
  5. Rob Kim Marjerison & Jong Min Kim, 2022. "MSE Response during Times of Crisis: The Roles of Budgeting Micro Functions and Guanxi," Sustainability, MDPI, vol. 14(17), pages 1-19, September.
  6. Graeme Harrison & Lu Jiao & Jinhua Chen, 2022. "Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 931-957, March.
  7. Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
  8. Tuomas Korhonen & Virpi Sillanpää & Aki Jääskeläinen, 2023. "Anchor practices that guide horizontal performance measurement: an interventionist case study of the financial aspect of new technology implementation in healthcare," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 787-816, September.
  9. Bedford, David S. & Bisbe, Josep & Sweeney, Breda, 2019. "Performance measurement systems as generators of cognitive conflict in ambidextrous firms," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 21-37.
  10. LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
  11. Kevin Baird & Nuraddeen Nuhu & Lu Jiao, 2024. "The effect of Porter’s competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 35(2), pages 303-332, June.
  12. Sebastian Goebel & Barbara E. Weißenberger, 2017. "The Relationship Between Informal Controls, Ethical Work Climates, and Organizational Performance," Journal of Business Ethics, Springer, vol. 141(3), pages 505-528, March.
  13. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
  14. DeZoort, F. Todd & Holt, Travis & Taylor, Mark H., 2012. "A test of the auditor reliability framework using lenders’ judgments," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 519-533.
  15. Jana Fibírová & Kateřina Knorová, 2014. "Interlinked System of Business Performance Management Indicators [Vnitřně propojený systém ukazatelů řízení výkonnosti podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 157-165.
  16. Bedford, David & Bisbe, Josep & Sweeney, Breda, 2022. "Enhancing external knowledge search: The influence of performance measurement system design on the absorptive capacity of top management teams," Technovation, Elsevier, vol. 118(C).
  17. Chaminda Wijethilake & Rahat Munir & Ranjith Appuhami, 2018. "Environmental Innovation Strategy and Organizational Performance: Enabling and Controlling Uses of Management Control Systems," Journal of Business Ethics, Springer, vol. 151(4), pages 1139-1160, September.
  18. Chen, Clara Xiaoling & Lill, Jeremy B. & Lucianetti, Lorenzo, 2023. "Performance measurement system diversity and product innovation: Evidence from longitudinal survey data," Accounting, Organizations and Society, Elsevier, vol. 111(C).
  19. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
  20. Anastasiia Moldavska, 2017. "Defining Organizational Context for Corporate Sustainability Assessment: Cross-Disciplinary Approach," Sustainability, MDPI, vol. 9(12), pages 1-25, December.
  21. Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
  22. Dahnil Anzar Simanjuntak, 2018. "The Role of Feedforward Control System in Improving SMEs\' Performance," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 378-390.
  23. Cäker, Mikael & Siverbo, Sven, 2018. "Effects of performance measurement system inconsistency on managers’ role clarity and well-being," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 256-266.
  24. Meutia Tubagus Ismail & Ahmad Bukhori, 2017. "The Role of Feedback and Feed Forward Control System to Improve Competitive Advantage of SMEs in Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 496-506.
  25. Margaret A. Abernethy & Henri C. Dekker & Jennifer Grafton, 2021. "The Influence of Performance Measurement on the Processual Dynamics of Strategic Change," Management Science, INFORMS, vol. 67(1), pages 640-659, January.
  26. Juan Manuel Ramon-Jeronimo & Raquel Florez-Lopez & Pedro Araujo-Pinzon, 2019. "Resource-Based View and SMEs Performance Exporting through Foreign Intermediaries: The Mediating Effect of Management Controls," Sustainability, MDPI, vol. 11(12), pages 1-26, June.
  27. Jacob Zureich, 2023. "The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors," Journal of Accounting Research, Wiley Blackwell, vol. 61(2), pages 653-690, May.
  28. P. Maik Hamann, 2017. "Towards a contingency theory of corporate planning: a systematic literature review," Management Review Quarterly, Springer, vol. 67(4), pages 227-289, August.
  29. Zuzana Papulová & Andrea Gažová & Maroš Šlenker & Jan Papula, 2021. "Performance Measurement System: Implementation Process in SMEs," Sustainability, MDPI, vol. 13(9), pages 1-19, April.
  30. Reinking, Jeff & Arnold, Vicky & Sutton, Steve G., 2020. "Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
  31. Adelaide Martins & Cidália Oliveira & Rui Silva & Manuel Castelo Branco, 2023. "Management Control Practices as Performance Facilitators in a Crisis Context," Administrative Sciences, MDPI, vol. 13(7), pages 1-21, July.
  32. Kirsi-Mari Kallio & Tomi J. Kallio & Giuseppe Grossi, 2017. "Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 293-300, June.
  33. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
  34. Posch, Arthur, 2020. "Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  35. Vincent K. Chong & Lokman Mia & John Sands & Zhichao Alex Wang, 2023. "The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(2), pages 201-233, June.
  36. Sebastian Goebel & Barbara E. Weißenberger, 2017. "Effects of management control mechanisms: towards a more comprehensive analysis," Journal of Business Economics, Springer, vol. 87(2), pages 185-219, February.
  37. Dahnil Anzar Simanjuntak, 2018. "The Role of Feedforward Control System in Improving SMEs\' Performance," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 378-390.
  38. Nguyen, Thi Thu & Mia, Lokman & Winata, Lanita & Chong, Vincent K., 2017. "Effect of transformational-leadership style and management control system on managerial performance," Journal of Business Research, Elsevier, vol. 70(C), pages 202-213.
  39. Majid Azadi & Balal Karimi & William Ho & Reza Farzipoor Saen, 2022. "Assessing green performance of power plants by multiple hybrid returns to scale technologies," OR Spectrum: Quantitative Approaches in Management, Springer;Gesellschaft für Operations Research e.V., vol. 44(4), pages 1177-1211, December.
  40. Schönefeld, Carsten & Möller, Klaus & Engelhardt, Philipp, 2015. "Erfolgstreiber Innovationskennzahlen," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(3), pages 322-350.
  41. Wilkin, Carla & Ferreira, Aldónio & Rotaru, Kristian & Gaerlan, Luigi Red, 2020. "Big data prioritization in SCM decision-making: Its role and performance implications," International Journal of Accounting Information Systems, Elsevier, vol. 38(C).
  42. Demartini, Maria Chiara & Otley, David, 2020. "Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach," Accounting, Organizations and Society, Elsevier, vol. 86(C).
  43. Shannon W. Anderson & Amanda Kimball, 2019. "Evidence for the Feedback Role of Performance Measurement Systems," Management Science, INFORMS, vol. 65(9), pages 4385-4406, September.
  44. Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
  45. Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018. "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper 84022, University Library of Munich, Germany.
  46. Daniel Magalhães Mucci & Ann Jorissen & Fabio Frezatti & Diógenes de Souza Bido, 2021. "Managerial Controls in Private Family Firms: The Influence of a Family’s Decision Premises," Sustainability, MDPI, vol. 13(4), pages 1-21, February.
  47. King Carl Tornam Duho, 2022. "Intangibles, Intellectual Capital, and the Performance of Listed Non-Financial Services Firms in West Africa: A Cross-Country Analysis," Merits, MDPI, vol. 2(3), pages 1-25, June.
  48. Sharul Effendy Janudin & Farahaini Mohd Hanif & Noor Shafeeza Zainuddin, 2016. "Developing Contemporary Performance Measurement System Performance Model for Co-operatives in Malaysia: Is it Necessary?," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 436-448, November.
  49. Lu Jiao & Graeme Harrison & Jinhua Chen, 2023. "Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2273-2294, June.
  50. Francesco Badia & Graziana Galeone & Simona Ranaldo, 2021. "La crisi COVID-19 come "crash-test" per i sistemi di controllo aziendali: il caso di un?azienda di trasporto pubblico locale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 57-80.
  51. Derek Dalton & Robin Radtke, 2013. "The Joint Effects of Machiavellianism and Ethical Environment on Whistle-Blowing," Journal of Business Ethics, Springer, vol. 117(1), pages 153-172, September.
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