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

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aut.relation.issue4en_NZ
aut.relation.journalPacific Accounting Reviewen_NZ
aut.relation.volume28en_NZ
aut.researcherIslam, Syrus
dc.contributor.authorIslam, Sen_NZ
dc.date.accessioned2019-02-19T00:24:51Z
dc.date.available2019-02-19T00:24:51Z
dc.date.copyright2016en_NZ
dc.date.issued2016en_NZ
dc.description.abstractPurpose: 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.en_NZ
dc.identifier.citationPacific Accounting Review, 28(4), 411-418.
dc.identifier.doi10.1108/PAR-02-2016-0012en_NZ
dc.identifier.issn0114-0582en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/12268
dc.languageEnglishen_NZ
dc.publisherEmerald Group Publishing Limiteden_NZ
dc.relation.urihttps://www.emeraldinsight.com/doi/full/10.1108/PAR-02-2016-0012
dc.rightsCopyright © 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).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectPerformance measurement models; Cause-and-effect; Finality; Logical; Relations; Reconceptualize.en_NZ
dc.titleReconceptualizing the Notion of Relations Underlying Performance Measurement Models: Implications for Researchen_NZ
dc.typeJournal Article
pubs.elements-id212433
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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