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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
Aaker, D. A. and R. Jacobson. 1987. The role of risk in explaining differences in profitability. The Academy of Management Journal 30(2): 277-296.
Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).
Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.
Abdel-Khalik, A. R. 1974. On the usefulness of financial ratios to investors in common stock: A comment. The Accounting Review (July): 547-550.
Abernethy, M. A. and A. M. Lillis. 2001. Interdependencies in organization design: A test in hospitals. Journal of Management Accounting Research (13): 107-129.
Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.
Adelberg, A. H. and J. R. Razek. 1984. The cloze procedure: A methodology for determining the understandability of accounting textbooks. The Accounting Review (January): 109-122.
Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations, and Society 30(6): 493-517.
Afterman, A. B. 2015. Non-GAAP performance measures. The CPA Journal (October): 48-49. (Earnings before interest and taxes, (EBIT), earnings before interest, taxes, depreciation, and amortization (EBITDA) and adjusted EBIDTA).
Agarwal, N. C. 1979. On the interchangeability of size measures. The Academy of Management Journal 22(2): 404-409.
Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.
Albery, M. 1953. Analysis versus interpretation of cost. The Accounting Review (July): 425-430.
Albright, T. L., R. W. Ingram and M. A. Lawley. 1992. The Beville Manufacturing case: Using factory-simulation software to teach the concepts of activity-based costing and nonfinancial performance measures. Journal of Accounting Education 10(2): 329-348.
Albuquerque, A. 2009. Peer firms in relative performance evaluation. Journal of Accounting and Economics (October): 69-89.
Albuqueque, A. M. 2014. Do growth-option firms use less relative performance evaluation? The Accounting Review (January): 27-60.
Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.
Alewine, H. C., C. D. Allport and W. M. Shen. 2016. How measurement framing and accounting information system evaluation mode influence environmental performance judgments. International Journal of Accounting Information Systems (23): 28-44.
Alexander, L. D. 1979. An exploratory study of the utilization of assessment center results. The Academy of Management Journal 22(1): 152-157.
Alford, R. R. 1974. Research note: Problems of data and measurement in interorganizational studies of hospitals and clinics. Administrative Science Quarterly 19(4): 485-490.
Allyn, R. G. 1944. An approach to financial statement analysis. The Accounting Review (April): 187-192.
Amabile, T. M. and S. J. Kramer. 2007. Inner work life: Understanding the subtext of business performance. Harvard Business Review (May): 72-83. (Performance is driven by the workers' state of mind).
Amer, T. S. and S. Ravindran. 2010. The effect of visual illusions on the graphical display of information. Journal of Information Systems (Spring): 23-42.
Amershi, A. H., R. D. Banker and S. M. Datar. 1990. Economic sufficiency and statistical sufficiency in the aggregation of accounting signals. The Accounting Review (January): 113-130.
Anand, V., A. Webb and C. Wong. 2023. Mitigating the demotivating effects of frequent unfavorable feedback about goal progress. Journal of Management Accounting Research 35(2): 5-32.
Anctil, R. M. and S. Dutta. 1999. Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. The Accounting Review (January): 87-104.
Andersen, A. V. 1983. Graphing Financial Information: How Accountants Can Use Graphs To Communicate. National Association of Accountants.
Andon, P., J. Baxter and W. F. Chua. 2007. Accounting change as relational drifting: A field study of experiments with performance measurement. Management Accounting Research (June): 273-308.
Anthony, J. H. and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics (June-September): 203-227.
Anthony, R. N. 1965. Planning and Control Systems: A Framework for Analysis. Boston: Harvard Business, Division of Research.
Anthony, R. 1988. The Management Control Function. Boston: Harvard Business School Press.
Antle, R. and A. Smith. 1986. Empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research (Spring): 1-39.
Apgar, D. 2008. Relevance: Hitting Your Goals by Knowing What Matters. Jossey-Bass.
Apgar, D. 2011. Assumption-based metrics: Recipe for success. Strategic Finance (November): 26-33. (Note).
Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.
Arce, P. C., M. Holzhacker, M. D. Mahlendorf and M. Matejka. 2018. Relative performance evaluation and the ratchet effect. Contemporary Accounting Research 35(4): 1702-1731.
Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.
Arnold, M., L. Hanhan, M. Shackell and I. D. Tafkov. 2020. Do peer ratings work? Ensuring top performance is about more than just KPIs. It requires understanding the performance of each individual within the team. Strategic Finance (December): 40-43.
Artz, M., C. Homburg and T. Rajab. 2012. Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties. Accounting, Organizations and Society 37(7): 445-460.
Arunachalam, V., B. K. W. Pei and P. J. Steinbart. 2002. Reply to Discussion of impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 207-208.
Arunachalam, V., B. K. W. Pei and P. J. Steinbart. 2002. Impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 183-202.
Arya, A. and B. Mittendorf. 2015. Career concerns and accounting performance measures in non profit organizations. Accounting, Organizations and Society (40): 1-12.
Arya, A. and J. Glover. 2008. Performance measurement manipulation: Cherry-picking what to correct. Review of Accounting Studies 13(1): 119-139.
Arya, A. and J. C. Glover. 2014. On the upside of aggregation. Journal of Management Accounting Research 26(2): 151-166.
Arya, A., J. C. Fellingham and D. A. Schroeder. 2004. Aggregation and measurement errors in performance evaluation. Journal of Management Accounting Research (16): 93-105.
Arya, A, J. Glover, B. Mittendorf and L. Ye. 2005. On the use of customized versus standardized performance measures. Journal of Management Accounting Research (17): 7-21.
Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732.
Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575.
Asiaei, K. and R. Jusoh. 2017. Using a robust performance measurement system to illuminate intellectual capital. International Journal of Accounting Information Systems (26): 1-19.
Ausindustries. 1999. Key Performance Indicators Manual: A Practical Guide for the Best Practice Development, Implementation and Use of Kpis. Business & Professional Publishing.
Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.
Avery, H. G. 1954. A study on net worth comparison. The Accounting Review (January): 114-120.
Awasthi, V. N., C. W. Chow and A. Wu. 1998. Performance measure and resource expenditure choices in a teamwork environment: The effects of national culture. Management Accounting Research (June): 119-138.
Bacidore, J. M., J. A. Boquist, T. T. Milbourn and A. V. Thakor. 1997. The search for the best financial performance measure. Financial Analysts Journal (May/June): 11-20.
Bai, G., F. Coronado and R. Krishnan. 2010. The role of performance measure noise in mediating the relation between task complexity and outsourcing. Journal of Management Accounting Research (22): 75-102.
Baiman, S. and T. Baldenius. 2009. Nonfinancial performance measures as coordination devices. The Accounting Review (March): 299-330.
Baird, L. S. 1977. Self and superior ratings of performance: As related to self-esteem and satisfaction with supervision. The Academy of Management Journal 20(2): 291-300.
Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129.
Baker, W. M., T. D. Fry and K. Karwan. 1994. The rise and fall of time-based manufacturing. Management Accounting (June): 56-59. (Related to problems caused by traditional accounting measurements).
Balachandran, B. V., K. N. Kantamneni and M. Pal. 2009. Performance metrics maturity model: Strategy aligned integrated linked scoring system. Cost Management (November/December): 5-14.
Balachandran, S., M. E. Carter and L. J. Lynch. 2004. Sink or swim? Firm's responses to underwater options. Journal of Management Accounting Research (16): 1-18.
Balakrishnan, R., G. Drymiotes and K. Sivaramakrishnan. 2019. The effects of biasing performance measurement systems on incentives and retention decisions. Contemporary Accounting Research 36(2): 1098-1121.
Balakrishan, R., J. Huang and A. Wu. 2022. Target setting in a multi-task environment: An empirical investigation. Journal of Management Accounting Research 34(3): 11-28.
Balkcom, J. E., C. D. Ittner and D. F. Larcker. 1997. Strategic performance measurement: Lessons learned and future directions. Journal of Strategic Performance Measurement 1(2): 22-32.
Ball, R. and P. Brown. 1968. An empirical examination of accounting income numbers. Journal of Accounting Research (Autumn): 159-178.
Ball, R. T., J. Bonham and T. Hemmer. 2020. Does it pay to 'Be Like Mike'? Aspirational peer firms and relative performance evaluation. Review of Accounting Studies 25(4): 1507-1541.
Ballantine, J., S. Brignall and S. Modell. 1998. Performance measurement and management in public health services: A comparison of U.K. and Swedish practice. Management Accounting Research (March): 71-94.
Ballengee, N. B. 1990. Developing a performance appraisal system. Management Accounting (September): 52-54. (Small business appraisal system for professional staff).
Ballou, B., D. L. Heitger and R. Tabor. 2003. Nonfinancial performance measures in the healthcare industry. Management Accounting Quarterly (Fall): 11-16.
Banas, S. F. 1952. Management needs facts - and vice versa. N.A.C.A. Bulletin (June): 1179-1186.
Banker, R. D. and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research (Spring): 21-39.
Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92.
Banker, R. D., H. Chang and M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23.
Banker, R. D., S. M. Datar and A. Maindiratta. 1988. Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance. Contemporary Accounting Research 5(1): 96-124.
Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327.
Barefield, R. M., T. W. Foster, III and D. Vickrey. 1976. Interpreting the API: A comment and extension. The Accounting Review (January): 172-175. (API refers to the abnormal performance index).
Barnea, A., S. Sadan and M. Schiff. 1975. Conditional performance review. Management Accounting (November): 19-22.
Barnes, R. M. 1949. Toward standardized productivity measurement - The time study basis. N.A.C.A. Bulletin (March 1): 783-790.
Barnett, M. L. and G. Cahill. 2006. Measure less, succeed more: A Zen approach to organizational effectiveness. Philosophy of Management (6).
Barsky, N. P. and C. D. Flick. 1999. Look on the net! Strategic Finance (December): 26-29. (Some performance measurement web sites).
Barton, D. and D. Court. 2012. Making advanced analytics work for you: A Practical guide to capitalizing on big data. Harvard Business Review (October): 78-83. (Choose the right data, Build models that predict and optimize business outcomes, and transform your company's capabilities).
Barton, J., T. B. Hansen and G. Pownall. 2010. Which performance measures do investors around the world value the most - and why? The Accounting Review (May): 753-789.
Basson, M. B. 1954. Review of internal reports - and reporting. N.A.C.A. Bulletin (September): 3-10.
Baumgarten, D., U. Bonenkamp and C. Homburg. 2010. The information content of the SG&A ratio. Journal of Management Accounting Research (22): 1-22.
Baumler, J. V. 1971. Defined criteria of performance in organizational control. Administrative Science Quarterly 16(3): 340-350.
Baur, P. C. Jr. 1965. Profit performance index. N.A.A. Bulletin (March): 17-20.
Baxendale, S. J. 1987. Cost allocation vs. performance evaluation: Observations at five major defense contractors. Akron Business and Economic Review (Winter): 90-97.
Beaver, W. H. 1966. Financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 71-111.
Beaver, W. H. 1966. Professor Beaver's reply to Professor Neter. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 123-127.
Beaver, W. H. 1968. Alternative accounting measures as predictors of failure. The Accounting Review (January): 113-122.
Beaver, W. H. 1968. Market prices, financial ratios, and the prediction of failure. Journal of Accounting Research (Autumn): 179-192.
Beaver, W. H. 1970. The time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 62-99.
Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46.
Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683.
Becker, S. W. 1967. Discussion of the effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 225-228.
Bedford, D. S., J. Bisbe and B. Sweeney. 2019. Performance measurement systems as generators of cognitive conflict in ambidextrous firms. Accounting, Organizations and Society (72): 21-37.
Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October): 517-521.
Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.
Belda, B. J. 1970. Line of business reporting and product profitability. Management Accounting (March): 10-12.
Bendel, C. W. 1949. Graphical reporting of operating variances and ratio data. N.A.C.A. Bulletin (January 1): 537-546.
Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.
Benishay, H. 1973. Discussion of a prediction of business failure using accounting data. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 180-182.
Benson, B. A. 1984. Computer graphics for financial management. Management Accounting (January): 46-49.
Bentley, J., C. Blake and M. Shackell. 2020. Let me explain! Giving employees the opportunity to include narrative explanations with their KPIs helps avoid operational distortion and provides a clearer picture of performance. Strategic Finance (March): 46-53.
Bentley, J. W. 2019. Decreasing operational distortion and surrogation through narrative reporting. The Accounting Review (May): 27-55.
Bento, A. and L. F. White. 2006. Budgeting, performance evaluation, and compensation: A performance management model. Advances in Management Accounting (15): 51-79.
Bento, A. and L. F. White. 2010. An exploratory study of strategic performance measurement systems. Advances in Management Accounting (18): 1-26.
Berck, W. R. 1972. Evaluation of subcontractor performance. Management Accounting (May): 34-36.
Bergh, D. D. 1995. Problems with repeated measures analysis: Demonstration with a study of the diversification and performance relationship. The Academy of Management Journal 38(6): 1692-1708.
Bettencourt, L. A. and A. W. Ulwick. 2008. The customer-centered innovation map. Harvard Business Review (May): 109-114.
Bettenhausen, K. and J. K. Murnighan. 1985. The emergence of norms in competitive decision-making groups. Administrative Science Quarterly 30(3): 350-372.
Bettenhausen, K. L. and J. K. Murnighan. 1991. The development of an intragroup norm and the effects of interpersonal and structural challenges. Administrative Science Quarterly 36(1): 20-35.
Bhalla, V., D. Gandarilla and M. Watkins. 2022. How to make your matrix organization really work: Shifting the reporting structure to a matrix model has its challenges, but leaders can find success by focusing on four key elements. MIT Sloan Management Review (Fall): 1-6.
Bhasin, S. 2008. Lean and performance measurement. Journal of Manufacturing Technology Management 19(5): 670-684. (Recommends using a balanced scorecard).
Bhimani, A., N. T. Dai, P. Sivabalan and G. Tang. 2018. How do enterprises respond to a managerial accounting performance measure mandated by the state? Journal of Management Accounting Research 30(3): 145-168.
Bierman, H. Jr. 1957. Capitalization of a public utility and the measurement of income. The Accounting Review (January): 21-25.
Bierman, H. Jr. 1963. Measurement and accounting. The Accounting Review (July): 501-507.
Bierman, H. Jr., L. E. Fouraker and R. K. Jaedicke. 1961. A use of probability and statistics in performance evaluation. The Accounting Review (July): 409-417.
Birnberg, J. G. 1972. Discussion of the relationship between managers' budget-oriented behavior and selected attitude, position, size, and performance measures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-214.
Bisbe, J. and R. Malagueno. 2012. Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research (December): 296-311.
Blackwell, D. W., J. A. Brickley and M. S. Weisback. 1994. Accounting information and internal performance evaluation: Evidence from Texas banks. Journal of Accounting and Economics (May): 331-358.
Blake, R. A. 1962. The management data book - A handy source of information. N.A.A. Bulletin (May): 43-50.
Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50. (Summary).
Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.
Bloomfield, M. J., C. Marvao and G. Spagnolo. 2023. Relative performance evaluation, sabotage and collusion. Journal of Accounting and Economics (November-December): 101608.
Bloor, W. F. 1921. Value of graphics in an accounting system. Journal of Accountancy (June): 421-427.
Bloxham, E. 2000. Intangibles, human capital, and options value measurement. Journal of Cost Management (November/December): 26-31.
Blue, W. K. Jr. 1962. Three product cost indexes useful as management tools. N.A.A. Bulletin (July): 13-19.
Blum, M. 1974. Failing company discriminant analysis. Journal of Accounting Research (Spring): 1-25.
Bol, J. C. 2011. The determinants and performance effects of managers' performance evaluation biases. The Accounting Review (September): 1549-1575.
Bol, J. C. and S. D. Smith. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review (July): 1213-1230.
Booker, D. M., D. L. Heitger and T. D. Schultz. 2011. The effect of causal knowledge on individuals' perceptions of nonfinancial performance measures in profit prediction. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 90-98.
Borgstrom, H.G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.
Borthick, A. F., G. P. Schneider and A. O. Vance. 2010. Preparing graphical representations of business processes and making inferences from them. Issues in Accounting Education (August): 569-582.
Bourgeois, L. 1981. On the measurement of organizational slack. Academy of Management Review (6): 29-39.
Bourne, M., S. A. Melnyk, U. Bititci, K. Platts and B. Andersen. 2014. Emerging issues in performance measurement. Management Accounting Research (June): 117-118.
Bouwens, J. and L. Van Lent. 2006. Performance measure properties and the effect of incentive contracts. Journal of Management Accounting Research (18): 55-75.
Bouwens, J. and L. Van Lent. 2007. Assessing the performance of business unit managers. Journal of Accounting Research (September): 667-697.
Bouwens, J., C. Hofmann and L. van Lent. 2018. Performance measures and intra-firm spillovers: Theory and evidence. Journal of Management Accounting Research 30(3): 117-144.
Bowen, R. M., D. Burgstahler and L. A. Daley. 1986. Evidence on the relationships between earnings and various measures of cash flow. The Accounting Review (October): 713-725.
Bowers, D. G. and S. E. Seashore. 1966. Predicting organizational effectiveness with a four-factor theory of leadership. Administrative Science Quarterly 11(2): 238-263.
Boyett, J. H., and H. P. Conn. 1988. Developing white collar performance measures. National Productivity Review (Summer): 209-218.
Boylan, H. D. 1957. Financial charting for the board of directors. N.A.C.A. Bulletin (June): 1304-1313.
Brady, D. W. 1971. The strategic forces of profit. Management Accounting (February): 17-20.
Brazel, J. F. and B. E. Lail. 2019. How the interplay between financial and nonfinancial measures affects management forecasting behavior. Journal of Management Accounting Research 31(3): 41-63.
Brazel, J. F., K. L. Jones and M. F. Zimbelman. 2009. Using nonfinancial measures to assess fraud risk. Journal of Accounting Research (December): 1135-1166.
Bremser, W. G. 2002. Damages measurement of new economy firms. Journal of Forensic Accounting (3): 253-262.
Brenizer, N. W. 1969. A system of man-machine-material reporting. Management Accounting (May): 21-22.
Brewton, J. and W. Schiemann. 2003. Measurement: The missing ingredient in today's customer relationship management strategies. Journal of Cost Management (January/February): 5-14.
Brief, R. P. and R. A. Lawson. 1992. The role of the accounting rate of return in financial statement analysis. The Accounting Review (April): 411-426.
Briers, M. and M. Hirst. 1990. The role of budgetary information in performance evaluation. Accounting, Organizations and Society 15(4): 373-398.
Briggs, J., M. C. Claiborne and E. Cole. 2006. Total optimal performance scores: A practical guide for integrating financial and nonfinancial measures in performance evaluation. Management Accounting Quarterly (Fall): 11-23.
Brinker, B. J. 1994. Performance measurement and red faces. Journal of Cost Management (Fall): 3-4.
Brinker, B. J. 1994. Review of Hronec, S. M. 1993. Vital Signs: Using Quality, Time, and Cost Performance Measurements to Chart Your Company's Future. New York: AMACOM, American Management Association. Journal of Cost Management (Winter): 58-60.
Broadbent, J. and R. Laughlin. 2009. Performance management systems: A conceptual model. Management Accounting Research (December): 283-295.
Broadston, J. A. 1969. Charting schedule performance. Management Accounting (November): 35-40. (Method for time-oriented performance evaluations).
Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194.
Brouwer, C. 1984. Measuring the division manager's performance. Management Accounting (December): 30-33.
Brown, C. 1985. Causal reasoning in performance assessment: Effects of cause and effect temporal order and covariation. Accounting, Organizations and Society 10(3): 255-266.
Brown, C. 1987. Diagnostic inference in performance evaluation: Effects of cause and event covariation and similarity. Contemporary Accounting Research 4(1): 111-126.
Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577.
Brown, J. O. and M. Millar. 2023. A matter of perspective: Mitigating the outcome effect in auditor performance evaluations. Auditing: A Journal of Practice & Theory 42(4): 1-22.
Brown, K. A. and T. R. Mitchell. 1986. Influence of task interdependence and number of poor performers on diagnoses of causes of poor performance. The Academy of Management Journal 29(2): 412-424.
Brown, M. G. 1996. Keeping Score: Using the Right Metrics to Drive World-Class Performance. Productivity Inc.
Brown, M. G. 2000. Winning Score: How to Design and Implement Organizational Scorecards. Productivity Press.
Brown, R. S. 1980. Measuring manufacturing performance: A targeting approach. Management Accounting (June): 25-28, 31.
Brownell, P. 1982. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research (Spring): 12-27.
Brueningsen, A. F. 1975. Kodak's financial information and reporting system. Management Accounting (September): 21-24.
Brummet, R. L. 1973. Total performance measurement. Management Accounting (November): 11-15.
Bruns, W. J. editor. 1992. Performance Measurement, Evaluation, and Incentives. Boston: Harvard Business School Press.
Bruns, W. J., and K. A. Merchant. 1986. Measurements to cure management myopia. Business Horizons (May-June): 56-64.
Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338.
Bryant, L., D. A. Jones and S. K. Widener. 2004. Managing value creation within the firm: An examination of multiple performance measures. Journal of Management Accounting Research (16): 107-131.
Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.
Budde, J. 2009. Variance analysis and linear contracts in agencies with distorted performance measures. Management Accounting Research (September): 166-176.
Budin, M. 1957. Better tables and graphs for stronger reports. N.A.C.A. Bulletin (April): 1003-1015.
Burger, A. D. and S. K. Webster. 1978. The management accountant looks at EPS vs. ROI: Conflict in measuring performance. Management Accounting (August): 19-24.
Burney, L. and S. K. Widener. 2007. Strategic performance measurement systems, job-relevant information, and managerial behavioral responses - Role stress and performance. Behavioral Research In Accounting (19): 43-69.
Burney, L. L. and M. Matherly. 2007. Examining performance measurement from an integrated perspective. Journal of Information Systems (Fall): 49-68.
Burney, L. L. and S. K. Widener. 2013. Behavioral work outcomes of a strategic performance measurement system-based incentive plan. Behavioral Research In Accounting 25(2): 115-143.
Burney, L. L., C. A. Henle and S. K. Widener. 2009. A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance. Accounting, Organizations and Society 34(3-4): 305-321.
Burney, L. L., R. R. Radtke and S. K. Widener. 2017. The intersection of "Bad Apples," "Bad Barrels," and the enabling use of performance measurement systems. Journal of Information Systems (Summer): 25-48.
Burns, D. C., J. T. Sale and J. A. Stephan. 2008. A better way to gauge profitability: Systematic ratio analysis using the advanced DuPont model. Journal of Accountancy (August): 38-43.
Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277.
Busco, C., E. Giovannoni and R. W. Scapens. 2008. Managing the tensions in integrating global organisations: The role of performance management systems. Management Accounting Research (June): 103-125.
Busco, C., M. L. Frigo, E. Giovannoni, A. Riccaboni and R. W. Scapens. 2006. Integrating global organizations through performance measurement systems. Strategic Finance (January): 30-35. (Related to growth and structure at GE and Nestle Waters).
Bushman, R. M., R. J. Indjejikian and A. Smith. 1995. Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research (Studies on Managerial Accounting): 101-128.
Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.
Callen, J. L., M. Morel and C. Fader. 2008. An empirical analysis of the incentive-action-performance chain of the principal-agent model. Journal of Management Accounting Research 20 (Special Issue): 79-105.
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