Individual Performance Measures. Effects of Experience on Preference for Financial or Non-Financial Measures
Fiche du document
5 juillet 2017
- handle: 10670/1.4mnntr
- hal: hal-02063389
Mots-clés
Financial performance measures non-financial performance measures balanced scorecard effects of experience on selecting and using performance measuresSujets proches
MeasuresCiter ce document
Eric Cauvin et al., « Individual Performance Measures. Effects of Experience on Preference for Financial or Non-Financial Measures », HAL-SHS : droit et gestion, ID : 10670/1.4mnntr
Métriques
Partage / Export
Résumé
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.