Reconceptualizing the Notion of Relations Underlying Performance Measurement Models: Implications for Research
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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
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Pacific Accounting Review, 28(4), 411-418.
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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).