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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Performance Measurements Main Page |
Balanced Scorecard Main Page
Nanni, A. J., Jr., J. R. Dixon, and T. E. Vollman. 1990. Strategic control and performance measurement. Journal of Cost Management (Summer): 33-42.
Nanni, A. J., J. R. Dixon and T. E. Vollman. 1992. Integrated performance measurement: Management accounting to support the new manufacturing realities. Journal of Management Accounting Research (4): 1-19.
National Association of Accountants. 1961. How graphs are used. N.A.A. Bulletin (October Section 3): 14-18. (Related to practice reports on using visual aids and statistical techniques in interim reporting).
National Association of Accountants. 1961. Kinds of graphs in use. N.A.A. Bulletin (October Section 3): 4-14. (Related to practice reports on using visual aids and statistical techniques in interim reporting).
National Association of Accountants. 1961. Scope of the report. N.A.A. Bulletin (October Section 3): 3-4. (Related to practice reports on using visual aids and statistical techniques in interim reporting).
National Association of Accountants. 1961. Situations given graphic portrayal. N.A.A. Bulletin (October Section 3): 18-31. (Related to practice reports on using visual aids and statistical techniques in interim reporting).
National Association of Accountants. 1977. Manpower cost and performance measurement. Management Accounting (February): 60-61. Discussion of a 1977 NAA book by Walter B. McFarland.
Neal, J. E. 2000. Effective Phrases for Performance Appraisals: A Guide to Successful Evaluations. Neal Publications.
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Neely, A. and C. Adams. 2001. The performance prism perspective. Journal of Cost Management (January/February): 7-15.
Neely, A. M. Bourne and M. Kennerley. 2003. Dysfunctional performance through dysfunctional measures. Cost Management (September/October): 41-45.
Neikirk, W. W. 1949. Organizing the business report. N.A.C.A. Bulletin (October 15): 193-204.
Nelson, B. and K. H. Blanchard. 1994. 1001 Ways to Reward Employees. Workman Publishing Company.
Nelson, R. F. 1952. Seven basic reports on productive operations. N.A.C.A. Bulletin (February): 748-753.
Neter, J. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 112-118.
Neumann, B., M. L. Roberts and E. Cauvin. 2008. Financial and nonfinancial performance measures. Cost Management (November/December): 5-14.
Neumann, B. R. 1979. An empirical investigation of the relationship between an AID hospital classification model and accounting measures of performance. Journal of Accounting Research (Spring): 123-139.
Neumann, B. R. and D. C. Landagora. 1982. Measuring divisional performance for an oil company. Management Accounting (March): 41-45.
Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.
Newberry, S. 2003. Reporting performance: Comprehensive income and its components. Abacus 39(3): 325-339.
Newman, A. H. and I. D. Tafkov. 2014. Relative performance information in tournaments with different prize structures. Accounting, Organizations and Society 39(5): 348-361.
Newman, A. H., B. R. Stikeleather and N. J. Waddoups. 2022. How relative performance information affects exploration-exploitation decisions. Journal of Management Accounting Research 34(1): 75-95.
Newman, D. P. 1980. Prospective theory: Implications for information evaluation. Accounting, Organizations and Society 5(2): 217-230.
Niemi, T., O. Gallay and A. Hameri. 2021. Technical note: Mean lead-time as a real-time key performance indicator. Decision Sciences 52(5): 1242-1256.
Nigrini, M. J. and A. J. Johnson. 2008. Using key performance indicators and risk measures in continuous monitoring. Journal of Emerging Technologies in Accounting (5): 65-80.
Nikias, A. D., S. Schwartz and R. A. Young. 2005. Optimal performance measures with task complementarity. Journal of Management Accounting Research (17): 53-73.
Nishikawa, I., T. Kamiya and Y. Kawanishi. 2016. The definitions of net income and comprehensive income and their implications for measurement. Accounting Horizons (December): 511-516.
Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.
Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.
Niswonger, C. R. 1949. The interpretation of income in a period of inflated prices. The Accounting Review (January): 27-32.
Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research (September): 329-355.
Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87.
Nourayi, M. M. 2006. CEO compensation and firm performance: Non-linearity and asymmetry. Advances in Management Accounting (15): 103-126.
Nouri, H., L. Kyj and A. Dunk. 1999. The effect of performance reporting on budgetary participation: An attribution theory analysis. Advances in Management Accounting (8): 211-223.
O'Connell, V. and D. O'Sullivan. 2016. Are nonfinancial metrics good leading indicators of future financial performance? MIT Sloan Management Review (Summer): 21-23.
O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352.
O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556.
O'Connor, N. G. and J. D. Schloetzer. 2023. Aligning performance measurement systems across the supply chain: Evidence from electronic components suppliers. Journal of Management Accounting Research 35(1): 145-171.
O'Connor, N. G., F. J. Deng and P. Fei. 2015. Observability and subjective performance measurement. Abacus 51(2): 208-237.
O'Connor, N. G., J. Deng, Y. Luo. 2006. Political constraints, organization design and performance measurement in China's state-owned enterprises. Accounting, Organizations and Society 31(2): 157-177.
Ogden, S. G. 1997. Accounting for organizational performance: The construction of the customer in the privatized water industry. Accounting, Organizations and Society 22(6): 529-556.
Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.
O'Keefe, T. B. 1986. Financial statement analysis in introductory financial accounting for MBAs. Journal of Accounting Education 4(1): 195-201.
O'Leary, S. and D. Smith. 2020. Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations. Accounting, Organizations and Society (85): 101140.
Onorato, N. L. 1965. Some limitations of conventional accounting data for managerial decision making. Management Accounting (December): 50-52.
O'Rourke, J. 1999. Getting ahead with SFAS 131. Strategic Finance (December): 39-40, 42. (Analyzing the required segment information).
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Osborn, M. M. 1956. Graphic presentations under a variable budget. N.A.C.A. Bulletin (December): 520-525.
Osborn, R. C. 1950. The relative efficiency of large, medium-sized and small business. The Accounting Review (July): 262-273.
Osborn, R. C. 1950. The relative profitability of large, medium-sized and small business. The Accounting Review (October): 402-411.
Otley, D. and A. Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning. Accounting, Organizations and Society 25(4-5): 497-510. (See also Hartmann, AOS same issue, pp. 451-482). (Summary).
Otley, D. and R. M. Pollanen. 2000. Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society 25(4-5): 483-496.
Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (June): 39-45.
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (July): 33-41.
Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (August): 39-45.
Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (March): 43-51.
Palmer, D. 2006. Taking stock of the criteria we use to evaluate one another's work: ASQ 50 years out. Administrative Science Quarterly 51(4): 535-559.
Palmer, R. J. and R. B. Welker. 1994. The effect of an anticipated performance evaluation on willingness to perform: The intervention of self-presentational motives. Behavioral Research In Accounting (6): 204-220.
Palmer, R. J., J. King and M. Holladay. 1993. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. Advances in Management Accounting (2): 119-134.
Paquette, L. R. 2005. Growth rates as measures of financial performance. Journal of Accounting Education 23(1): 67-78.
Park, K. and C. Yi. 2001. The long-term stock return performance of lean firms. Advances in Management Accounting (10): 125-140.
Patell, J. M. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 293-300.
Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (API = Abnormal performance index).
Patelli, L. 2018. Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries. Advances in Management Accounting (30): 27-59.
Patton, R. A. and V. K. Smith. 1972. Identification: It's performance that counts. Decision Sciences 3(2): 76-86.
Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.
Peck, L. G. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-66.
Pedersen, K. M. 1977. A proposed model for evaluation studies. Administrative Science Quarterly 22(2): 306-317.
Pedhazur, E. J. and S. L. Pedhazur. 1991. Measurement, Design, and Analysis: An Integrated Approach. Hillsdale, NJ: Lawrence Erlbaum.
Pencle, N. 2023. The interactive effect of cognitive frame and performance measurement system scope on managers' choice of sustainable suppliers. Journal of Management Accounting Research 35(3): 153-171.
Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.
Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314.
Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536.
Perego, P. and F. Hartmann. 2009. Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus 45(4): 397-428.
Perera, S., G. Harrison and M. Poole. 1997. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society 22(6): 557-572.
Perna, G. D. 1972. Contractor performance measurement. Management Accounting (November): 23-24, 28.
Peters, M. D., B. Wieder and S. G. Sutton. 2018. Organization improvisation and the reduced usefulness of performance measurement BI functions. International Journal of Accounting Information Systems (29): 1-15.
Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.
Peters, W. S. and R. Kuhn. 1970. An exploration in store image measurement. Decision Sciences 1(1-2): 113-128.
Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.
Pfeiffer, T. and L. Velthuis. 2009. Incentive system design based on accrual accounting: A summary analysis. Journal of Management Accounting Research (21): 19-53.
Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420.
Pierce, J. L. and R. B. Dunham. 1978. An empirical demonstration of the convergence of common macro- and micro-organization measures. The Academy of Management Journal 21(3): 410-418.
Pinkerton, P. W. 1935. A step-by-step approach to the predetermination of profit at varying volumes. N.A.C.A Bulletin (March 1): 753-777.
Piotroski, J. D. 2005. Discussion of “Separating winners from losers among low book-to-market stocks using financial statement analysis”. Review of Accounting Studies 10(2-3): 171-184.
Pitkänen, H. and K. Lukka. 2011. Three dimensions of formal and informal feedback in management accounting. Management Accounting Research (June): 125-137.
Pizzini, M. J. 2006. The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society 31(2): 179-210.
Politano, A. L. 2003. Taking performance management to the next level. Strategic Finance (August): 30-35.
Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.
Plewa, F. J. and G. T. Friedlob. 2002. Essentials of Corporate Performance Measurement. John Wiley & Sons.
Plumlee, R. D. 2002. Discussion of Impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 203-206.
Poe, C. D, W. T. Shearon, Jr. and R. H. Strawser. 1991. Accounting evaluative styles and the contagion effect in middle-managers: An empirical study. Journal of Management Accounting Research (3): 169-193.
Power, M. 2001. Imagining, measuring and managing intangibles. Accounting, Organizations and Society 26(7-8): 691-693.
Prakash, S. and J. E. Cisney. 1970. Appraisal and evaluation of internal financial reports. Management Accounting (January): 19-24.
Prouty, M. D. Jr. 1971. The business environment: How shall we account for it? Management Accounting (April): 18-19, 24.
Pryor, T. E. 1988. Monthly closings and performance measurement are not synonymous. Journal of Cost Management (Fall): 58-63.
Rahman, H. A. 2021. The invisible cage: Workers' reactivity to opaque algorithmic evaluations. Administrative Science Quarterly 66(4): 945-988.
Raiborn, M. H. 1971. Systems planning for performance evaluation. Management Accounting (August): 21-23.
Rajan, M. V. and S. Reichelstein. 2009. Objective versus subjective indicators of managerial performance. The Accounting Review (January): 209-237.
Rangone, A. 1997. Linking organizational effectiveness, key success factors and performance measures: An analytical framework. Management Accounting Research (June): 207-219.
Rankin, F. W. and T. L. Savre. 2000. The effects of performance separability and contract type on agent effort. Accounting, Organizations and Society 25(7): 683-695.
Rao, M. P. 2007. From a black hole to a hole-in-one. Management Accounting Quarterly (Winter): 32-46. (A profit-linked multi-factor productivity measurement for a golf course).
Raschke, R. L. and P. J. Steinbart. 2008. Mitigating the effects of misleading graphs on decisions by educating users about the principles of graph design. Journal of Information Systems (Fall): 23-52.
Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.
Ratnatunga, J. and L. Montali. 2008. Performance management measures that enhance organisational value: A review. Journal of Applied Management Accounting Research (Summer): 1-16.
Ratnatunga, J., M. Vincent and L. Duval. 2005. Editorial: The need for a 5-star reporting index™ for the ranking of publicly listed companies: A conceptual framework. Journal of Applied Management Accounting Research (Summer): 1-20.
Ray, K. 2007. Performance evaluations and efficient sorting. Journal of Accounting Research (September): 839-882.
Reck, J. L. 2001. The usefulness of financial & nonfinancial performance information in resource allocation decisions. Journal of Accounting and Public Policy, 20(Spring): 45-71.
Reckitt, E. 1925. Reports, their style and diction. Journal of Accountancy (February): 99-110.
Reece, J. S., and W. R. Cool. 1978. Measuring investment center performance. Harvard Business Review (May-June): 28-46, 174-176.
Reichelstein, S. 1997. Investment decisions and managerial performance evaluation. Review of Accounting Studies 2(2): 157-180.
Reichheld, F. F. 2003. The one number you need to grow. Harvard Business Review (December): 46-54. (What your customers tell their friends about you).
Reighard, J. J. 1932. Earnings statements in periods of prosperity and depression. The Accounting Review (June): 107-114.
Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.
Reilly, G. P. and K. Rambhala. 2001. Developing managers through performance measurement. Journal of Cost Management (November/December): 39-42.
Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).
Reilly, G. P. and R. R. Reilly. 2001. Improving corporate performance reporting. Journal of Cost Management (July/August): 42-44.
Reilly, G. P. and R. R. Reilly. 2002. Performance measurement for improved working-capital management. Journal of Cost Management (May/June): 13-20.
Reilly, R. F. and R. P. Schweihs. 1998. Valuing Intangible Assets. McGraw-Hill.
Reimann, B. C. 1982. Organizational competence as a predictor of long run survival and growth. The Academy of Management Journal 25(2): 323-334.
Revsine, L. 1981. A capital maintenance approach to income measurement. The Accounting Review (April): 383-389.
Riahi-Belkaoui, A. 1999. Corporate Social Awareness and Financial Outcomes. Quorum Books.
Richardson, A. P. 1915. Standards of graphic presentation. Journal of Accountancy (September): 221.
Richardson, P. R. and J. R. M. Gordon. 1980. Measuring total manufacturing performance. Sloan Management Review (Winter): 47-58.
Richardson, V. J. 2004. Performance-based organizations (PBOs) - The tale of two performance-based organizations. Advances in Management Accounting (13): 99-142.
Richtner, A., A. Brattstrom, J. Frishammar, J. Bjork and M. Magnusson. 2017. Creating better innovation measurement practices. MIT Sloan Management Review (Fall): 45-53.
Rickey, K. R. 1959. Reports which management can use for control. N.A.A. Bulletin (September): 49-59. (Reports for variance analysis and rate of return).
Rickey, K. R. 1963. How accountants can help management manage. N.A.A. Bulletin (July): 25-36. (Using ratios).
Ridgway, V. F. 1956. Dysfunctional consequences of performance measurements. Administrative Science Quarterly 1(2): 240-247. (Summary). (It seems that the spelling should be Ridgeway, but the name is published as Ridgway).
Riekert, W. R. 1960. The "feedback" aspect of reporting. N.A.A. Bulletin (October): 77-82.
Riley, W. J. 1965. A system for internal control reporting. N.A.A. Bulletin (April): 44-46.
Rishell, M. and W. Becker. 2004. Pay for performance: The CFO's stake. Strategic Finance (November): 24-33. (Blue Cross Blue Shield's performance accountability system).
Ritzman, L. P., B. E. King, and L. J. Krajewski. 1984. Manufacturing performance - Pulling the right levers. Harvard Business Review (March-April): 143-152.
Roach, W. 1969. Management performance reporting. Management Accounting (June): 60-61.
Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.
Roberts, M. L., B. R. Neumann and E. Cauvin. 2017. Individual performance measures: Effects of experience on preference for financial or non-financial measures. Advances in Management Accounting (28): 191-221.
Robertson, J. 1976. When the name of the game is changing, How do we keep score? Accounting, Organizations and Society 1(1): 91-95.
Robinson, J. R., S. A. Sikes and C. D. Weaver. 2010. Performance measurement of corporate tax departments. The Accounting Review (May): 1035-1064.
Rodman, W. M. 1952. The plus in accounting is interpretation. N.A.C.A. Bulletin (March): 830-835.
Rodrigo, L. P. 1959. You can use flexible budgets for engineering costs. N.A.A. Bulletin (November): 59-63.
Roehm, H. A. and J. R. Castellano. 1999. The danger of relying on accounting numbers alone. Management Accounting Quarterly (Fall): 4-9. (Summary).
Romero, S., G. Gal, T. J. Mock and M. A. Vasarhelyi. 2012. A measurement theory perspective on business measurement. Journal of Emerging Technologies in Accounting (9): 1-24.
Ronzani, M., M. K. Gatzweiler. 2022. The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject. Accounting, Organizations and Society (97): 101296.
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Rothenberg, N. R. 2011. Teams, leaders, and performance measures. Contemporary Accounting Research 28(4): 1123-1140.
Rothenberg, N. R. 2017. Private information, performance measurement bias, and leading by example. Journal of Management Accounting Research 29(1): 79-96.
Rouse, P., M. Putterill and D. Ryan. 2002. Integrated performance measurement design: Insights from an application in aircraft maintenance. Management Accounting Research (June): 229-248.
Royer, J. G. 1953. Performance yardsticks for sales management. N.A.C.A. Bulletin (November): 311-320.
Ryder, P. A. 1981. Comments on Wolf's "The nature of managerial work" The case for unobstrusive measures revisited. The Accounting Review (October): 967-970.
Sabac, F. and J. Yoo. 2018. Performance measure aggregation in multi task agencies. Contemporary Accounting Research 35(2): 716-733.
Said, A. A., H. R. Hassabelnaby and B. Wier. 2003. An empirical investigation of the performance consequences of nonfinancial measures. Journal of Management Accounting Research (15): 193-223.
Saksa, M. R. 1959. Developing an effective cost analysis staff. N.A.A. Bulletin (September): 15-24.
Saksa, M. R. 1959. Are you breaking even on your reports? N.A.A. Bulletin (February): 42.
Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302.
Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.
Samuels, J. A. and R. E. Wood. 2007. Want more effective and efficient data analysis? Use Access! Strategic Finance (October): 46-51.
Samuelson, M. 2015. Analysis Groups's CEO on managing with soft metrics. Harvard Business Review (November): 43-46.
Sandino, T. 2011. Developing good measures to advance management accounting and control research: A discussion of “Corporate frugality: Theory, measurement, and practice”. Contemporary Accounting Research 28(4): 1388-1396.
Sansing, R. C. 2001. In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets. The Accounting Review (April): 245-262.
Santori, P. 1987. Measuring product profitability in today's manufacturing environment. Journal of Cost Management (Fall): 19-24.
Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.
Schafer, P. 2023. Relative performance evaluation and strategic differentiation. The Accounting Review (March): 419-453.
Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676.
Schiff, A. D. and L. R. Hoffman. 1996. An exploration of the use of financial and nonfinancial measures of performance by executives in a service organization. Behavioral Research In Accounting (8): 134-153.
Schiff, J. B. and A. I. Schiff. 2006. Segment reporting transparency - Caveat emptor. Management Accounting Quarterly (Fall): 36-43.
Schiff, M., R. M. Campbell, L. E. Halprin and J. P. Murphy. 1982. How a division's reports can reflect inflation. Management Accounting (October): 32-35.
Schmalz, C. N. 1928. Indexes of the stock-sales relationship in retail stores. Harvard Business Review (July): 433-442.
Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).
Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.
Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.
Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: (Part I). Journal of Cost Management (September/October): 11-22.
Schonberger, R. J. 2001. Let's Fix It! Overcoming the Crisis in Manufacturing: How the World's Leading Manufacturers Were Seduced by Prosperity and Lost Their Way. Free Press.
Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.
Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary). (Lean measurements versus Batch measurements).
Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective). (Summary).
Schrage, M., V. Muttreja and A. Kwan. 2022. How the wrong KPIs doom digital tranformation. MIT Sloan Management Review (Spring): 35-40.
Schuster, P. and M. Jameson. 2003. The past performance and future value of companies. Management Accounting Quarterly (Summer): 41-52.
Schuster, P. and M. Jameson. 2003. The past performance and future value of companies. Management Accounting Quarterly (Summer): 41-52.
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Scott, T. W. and P. Tiessen. 1999. Performance measurement and managerial teams. Accounting, Organizations and Society 24(3): 263-285. (Summary).
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Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary).
Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.
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Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.
Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.
Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.
Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.
Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley.
Sherman, H. D. and J. Zhu. 2013. Analyzing performance in service organizations. MIT Sloan Management Review (Summer): 37-42.
Shields, J. F. and L. F. White. 2004. The measurement gap in paying for performance: Actual and preferred measures. Advances in Management Accounting (12): 59-83.
Shields, M. D. 1984. A predecisional approach to the measurement of the demand for information in a performance report. Accounting, Organizations and Society 9(3-4): 355-363.
Shields, M. D. and W. S. Waller. 1988. A behavioral study of accounting variables in performance - incentive contracts. Accounting, Organizations and Society 13(6): 581-594.
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Shirom, A. 1976. On some correlates of combat performance. Administrative Science Quarterly 21(3): 419-432.
Sholihin, M. and R. Pike. 2013. Investigating the determinants of perceived procedural fairness in performance evaluation. Journal of Applied Management Accounting Research (Winter): 29-42.
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