Reconceptualizing the Notion of Relations Underlying Performance Measurement Models: Implications for Research

Date
2016
Authors
Islam, S
Supervisor
Item type
Journal Article
Degree name
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald Group Publishing Limited
Abstract

Purpose: The objective of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint offers. Design/methodology/approach: This is a conceptual paper, which primarily builds on and extends the contemporary research that challenges the traditional viewpoint that cause-and-effect relations are a necessary element of every PMM. Findings: The reconceptualized viewpoint suggests that a PMM can be built on any combination of cause-and-effect, finality, and logical relations, as opposed to only cause-and-effect relations. This paper presents several exciting research opportunities that the reconceptualized perspective offers. Originality/value: The different types of relations underlying PMMs and their appropriate validation techniques are a relatively novel concept and also, a complex phenomenon which has received very limited attention in the accounting literature. This paper extends this nascent literature by outlining the research implications of this novel concept.

Description
Keywords
Performance measurement models; Cause-and-effect; Finality; Logical; Relations; Reconceptualize.
Source
Pacific Accounting Review, 28(4), 411-418.
Rights statement
Copyright © Emerald Group Publishing Limited, 2016. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository for non commercial purposes. The definitive version was published in (see Citation). The original publication is available at www.emeraldinsight.com (see Publisher’s Version).