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Performance Measurements Bibliography G-M

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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

Gao, P. 2013. A two-step representation of accounting measurement. Accounting Horizons (December): 861-866.

Garcia, G.D. 2000. Creating performance measures to ensure customer satisfaction. Journal of Cost Management (July/August): 22-27.

Gates, S. and C. Germain. 2010. Integrating sustainability measures into strategic performance measurement systems: An empirical study. Management Accounting Quarterly (Spring): 1-7.

Gates, S. and C. Germain. 2015. Designing complementary budgeting and hybrid measurement systems that align with strategy. Management Accounting Quarterly (Winter): 1-8.

Gatti, J.F. and D.J. Grinnell. 2000. Joint cost allocations: Measuring and promoting productivity and quality improvements. Journal of Cost Management (July/August): 13-21.

Ghosh, D. 2005. Alternative measures of managers' performance, controllability, and the outcome effect. Behavioral Research in Accounting (17): 55-70.

Ghosh, D. and A. Wu. 2012. The effect of positive and negative financial and nonfinancial performance measures on analysts' recommendations. Behavioral Research In Accounting 24(2): 47-64.

Ghosh, D. and R. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting Organizations and Society 25(4-5): 411-425.

Gibson, C. H. 1982. How industry perceives financial ratios. Management Accounting (April): 13-19.

Gjerde, K. A. P. and S. B. Hughes. 2007. Tracking performance: When less is more. Management Accounting Quarterly (Fall): 1-12. (Related to the balanced scorecard).

Gnatovich, R. 2007. Making a case for business analytics. Strategic Finance (February): 46-51.

Gold, B. and R. M. Kraus. 1964. Integrating physical with financial measures for managerial controls. The Academy of Management Journal 7(2): 109-127. (JSTOR link).

Golman, R. and S. Bhatia. 2012. Performance evaluation inflation and compression. Accounting, Organizations and Society 37(8): 534-543.

Gombola, M. J. and J. E. Ketz. 1983. A note on cash flow and classification patterns of financial ratios. The Accounting Review (January): 105-114. (JSTOR link).

Gong, I. J., K. R. Kumar, T. W. Lin and S. Zhao. 2014. Inter-industry study of competitive strategy and performance measures. Cost Management (January/Feburary): 39-47.

Gong, J. J. and S. M. Young. 2016. Financial and nonfinancial performance measures for managing revenue streams of intellectual property products: The case of motion pictures. Advances in Management Accounting (27): 1-37.

Gooderham, G. 2001. The top 10 lessons of implementing performance management systems. Journal of Cost Management (January/February): 29-33.

Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.

Gordon, L. A. and M. M. Hamer. 1988. Rates of return and cash flow profiles. Accounting Review (July): 514-521.

Gordon, P. N. 1986. Performance analysis review: A positive impact on the capital expenditures process. Corporate Accounting (Fall): 77-79.

Gore, R. and D. M. Scott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons (December): 323-339. (REIT refers to real estate investment trusts).

Goronzy, F. 1968. Developing a comprehensive model of motivation and performance: A methodological comment. The Academy of Management Journal 11(3): 341-342. (JSTOR link).

Govindarajan, V. 1984. Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society 9(2): 125-135.

Govindarajan, V. and A. K. Gupta. 1985. Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society 10(1): 51-66.

Grady, M. W. 1991. Performance measurement: Implementing strategy. Management Accounting (June): 49-53.

Grafton, J., A. M. Lillis and S. K. Widner. 2010. The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society 35(7): 689-706.

Gray, J. and D. Matson. 1987. Early warning systems. Management Accounting (August): 50-55.

Gray, W. C. 1916. Inventories and gross profit based on selling valuations. Journal of Accountancy (March): 189-191.

Green, D. 1978. To predict failure. Management Accounting (July): 39-41, 45. (Use of financial ratios to monitor corporate health).

Green, F. B., F. Amenkhienan and G. Johnson 1991. Performance Measures and JIT. Management Accounting (February): 50-53.

Green, P. E. and F. J. Carmone. 1974. Evaluation of multiattribute alternatives: Additive versus configural utility measurement. Decision Sciences 5(2): 164-181.

Greenberg, R. and T. R. Nunamaker. 2005. Dysfunctionality in performance measurement when outputs are difficult to measure: A research note. Advances in Management Accounting (14): 277-289.

Greenlee, J. S., D. W. Randolph, and S. B. Richtermeyer. 2011. Better analytical reviews of charitable organizations: Using financial ratios and benchmarks. The CPA Journal (July): 32-36.

Greer, W. R. Jr. 1976. Inflation and asset performance measurement. Management Accounting (January): 49-52.

Gregory, H. E. 1930. The current ratio a function of two variables. The Accounting Review (September): 254-256. (JSTOR link).

Groen, B. A. C., M. J. F. Wouters and C. P. M. Wilderom. 2012. Why do employees take more initiatives to improve their performance after co-developing performance measures? A field study. Management Accounting Research (June): 120-141.

Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713. (Summary).

Grove, H. D., T. J. Mock and K. B. Ehrenreich. 1977. A review of human resource accounting measurement systems from a measurement theory perspective. Accounting, Organizations and Society 2(3): 219-236.

Grupp, H. and S. Maital. 2002. Total factor productivity as a performance benchmark for firms: Theory and evidence. http://www-caes.mit.edu/Shlomo/NewSolowNov15.html.

Guck, H. H. 1974. The psychology of management audits. Management Accounting (September): 41-44.

Guenther, D. A. and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics (February): 53-72.

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Guinn, W. E. 1949. Internal cost reports for three levels of management. N.A.C.A. Bulletin (November): 313-320.

Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues in Accounting Education (May): 233-245.

Guo, L., B. Wong-On-Wing and G. Lui. 2012. Motivational effects of linking incentives to different measures in strategic performance measurement systems: Implications for proactive strategic behavior. Advances in Management Accounting (20): 209-240.

Guo, L., B. Wong-On-Wing and G. Lui. 2013. Input-based performance evaluation, incentive intensity, and proactive work behavior. Advances in Management Accounting (22): 185-224.

Gupta, P. 2004. Six Sigma Business Scorecard: Ensuring Performance for Profit. McGraw-Hill.

Gupta, M. C. and R. J. Huefner. 1972. A cluster analysis study of financial ratios and industry characteristics. Journal of Accounting Research (Spring): 77-95. (JSTOR link).

Guthrie, T. M. 1978. Measuring terminal profitability. Management Accounting (December): 24-31.

Hackett, A. F. 1957. Telling Mr. Brown what he wants to know. N.A.C.A. Bulletin (March): 881-885.

Halaby, C. N. 1978. Bureaucratic promotion criteria. Administrative Science Quarterly 23(3): 466-484. (JSTOR link).

Hales, J., L. Rees and T. J. Wilks. 2016. A synthesis of three commentaries on measurement and performance reporting. Accounting Horizons (December): 473-483.

Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.

Hall, E. J. and R. J. Kolkmann. 1976. A vote for the probabilistic pro forma income statement. Management Accounting (January): 45-48.

Hall, M. 2008. The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society 33(2-3): 141-163.

Hall, M. 2011. Do comprehensive performance measurement systems help or hinder managers’ mental model development? Management Accounting Research (June): 68-83.

Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).

Hall, R. W. 1991. Measuring Up - Charting Pathways to Excellence. Homewood, IL: Business One Irwin.

Hall, R. W. 1996. The not-so-simple broadening of performance measurement. Journal of Cost Management (Spring): 3-4.

Hall, S. P. 1950. Seven aids to better control reports - A case study. N.A.C.A. Bulletin (March): 877-886.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Hambrick, D. C. and R. A. D'Aveni. 1988. Large corporate failures as downward spirals. Administrative Science Quarterly 33(1): 1-23. (JSTOR link).

Hambrick, D. C., I. C. MacMillan and D. L. Day. 1982. Strategic attributes and performance in the BCG Matrix - A PIMS-based analysis of industrial product businesses. The Academy of Management Journal 25(3): 510-531. (JSTOR link).

Hammer, M. 2007. The 7 deadly sins of performance measurement [and how to avoid them]. MIT Sloan Management Review (Spring): 19-28. (Vanity - Using measures that make you look good, Provincialism - Measuring narrowly, Narcissism - Measuring from your own point of view rather than from the customers perspective, Laziness - Assuming you know what is important to measure, Pettiness - Measuring only part of what matters, Inanity - Using measures without understanding the behavioral consequences, Frivolity - Not being serious about measurements and improvement).

Hangstefer, J. B. 2000. Revenue margin: A better way to measure company growth. Strategic Finance (July): 40-44. ("Revenue margin is calculated by subtracting from gross margin all selling costs included in the SG&A line of a conventional generally accepted accounting principles (GAAP) income statement").

Hansen, A. 2010. Nonfinancial performance measures, externalities and target setting: A comparative case study of resolutions through planning. Management Accounting Research (March): 17-39.

Hanssens, D. M., D. Thorpe and C. Finkbeiner. 2008. Marketing when customer equity matters. Harvard Business Review (May): 117-123. (Wachovia's marketing mix effectiveness measurement model).

Harbour, J. L. 1997. The Basics of Performance Measurement. Productivity Inc.

Haried, A. A. 1973. Measurement of meaning in financial reports. Journal of Accounting Research (Spring): 117-145. (JSTOR link).

Hartmann, F. 2005. The effects of tolerance for ambiguity and uncertainty on the appropriateness of accounting performance measures. Abacus 41(3): 241-264.

Hartmann, F. and S. Slapničar. 2012. The perceived fairness of performance evaluation: The role of uncertainty. Management Accounting Research (March): 17-33.

Hartmann, F. G. H. 2000. The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society 25(4-5): 451-482. (RAPM refers to Reliance on Accounting Performance Measures).

Hartmann, F. G. H. 2007. Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? Advances in Management Accounting (16): 159-180.

Harrison, G. L. 1993. Reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.

Harrison, J. M., C. A. Holloway and J. M. Patell. 1990. Measuring delivery performance: A case study from the semiconductor industry. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 11: 309-351.

Harrison, P. D. and A. Harrell. 1995. Initial responsibility, prospective information, and managers' project evaluation decisions. Advances in Management Accounting (4): 127-146.

Harvard Business Review. 1925. Summaries of business research: Gaging a complicated situation by a simple graphic chart. Harvard Business Review (July): 475-480.

Harvard Business Review. 1925. Summaries of business research: The use of financial ratios. Harvard Business Review (October): 79-93.

Harvard Business Review. 1929. Case studies in business: Indexes of machine utilization. Harvard Business Review (April): 351-357.

HassabElnaby, H. R., A. A. Said and B. Wier. 2005. The retention of nonfinancial performance measures in compensation contracts. Journal of Management Accounting Research (17): 23-42.

HassabElnaby, H. R., E. Mohammad and A. A. Said. 2010. Nonfinancial performance measures and earnings management. Advances in Management Accounting (18): 55-79.

Havener, P. 1917. Analysis of financial statements. Journal of Accountancy (May): 349-363.

Hayes, A. J. and P. E. Brodrick. 1957. Relating your company to its competitive environment. N.A.A. Bulletin (December): 5-15.

Hayzen, A. J. and J. M. Reeve. 2000. Examining the relationships in productivity accounting. Management Accounting Quarterly (Summer): 32-39. (Summary).

Heilman, E. A. 1933. Comments and questions on the use of ratios. The Accounting Review (September): 246-247. (JSTOR link).

Hellriegel, D. and J. W. Slocum, Jr. 1974. Organizational climate: Measures, research and contingencies. The Academy of Management Journal 17(2): 255-280. (JSTOR link).

Hemmer, T. 1996. On the design and choice of "modern" management accounting measures. Journal of Management Accounting Research (8): 87-116.

Hemmer, T. 1998. Performance measurement systems, incentives, and the optimal allocation of responsibilities. Journal of Accounting and Economics (30 June): 321-347.

Hemmer, T. 2010. LEN CONgruity. Journal of Management Accounting Research (22): 175-185.

Henderson, D. E. 1956. Writing the letter-type report. N.A.C.A. Bulletin (July): 1357-1363.

Hendricks, J. A., D. G. Defreitas and D. K. Walker. 1996. Changing performance measures at Caterpillar. Management Accounting (December): 18-22, 24. (Summary).

Hendricks, J. A., R. C. Bastian and T. L. Sexton. 1992. Bundle monitoring of strategic projects. Management Accounting (February): 31-35.

Heneman, R. L. and K. N. Wexley. 1983. The effects of time delay in rating and amount of information observed on performance rating accuracy. The Academy of Management Journal 26(4): 677-686. (JSTOR link).

Henri, J. 2008. Taxonomy of performance measurement systems. Advances in Management Accounting (17): 247-288.

Henri, J. F. 2006. Organizational culture and performance measurement systems. Accounting, Organizations, and Society 31(1): 77-103.

Hensel, W. A. 1949. Net profit analyses for profit betterment. N.A.C.A. Bulletin (September): 5-12.

Herold, D. M., R. C. Liden and M. L. Leatherwood. 1987. Using multiple attributes to assess sources of performance feedback. The Academy of Management Journal 30(4): 826-835. (JSTOR link).

Herremans, I. M., P. Akathaporn and M. McInnes. 1993. An investigation of corporate social responsibility reputation and economic performance. Accounting, Organizations and Society 18(7-8): 587-604.

Herrmann, K. R. 2001. Visualizing Your Business: Let Graphics Tell the Story. John Wiley & Sons.

Hertenstein, J. H. and M. B. Platt. 2000. Performance measures and management control in new product development. Accounting Horizons (September): 303-323.

Herzog, R. H. 1977. The numbers game: What industry accountants can do for society. Management Accounting (May): 17-19.

Heuser, F. L. 1956. Unit cost data for management. N.A.C.A. Bulletin (September): 13-17.

Heuser, F. L. 1969. Financial statement analysis for management. Management Accounting (February): 23-28.

Hihn, J. 1956. Accounting aids for the factory supervisor. N.A.C.A. Bulletin (April): 982-989.

Hildebrandt, H. T. 1935. A method of sales analysis. N.A.C.A. Bulletin (May 15): 1001-1009.

Hill, A. 1982. Facts and theory in measuring divisional performance. Accountancy (April): 135-137.

Hill, D. 2000. Cooperation or competition? Strategic Finance (February): 52-57. (Counterproductive performance measures at branch banks and what to do about them. Recommendation: Base employee rewards on overall company results, ensure that all employees participate in the reward system, and provide feedback that reaches all employees. Result: cooperation and teamwork).

Hillegeist, S. A., E. K. Keating, D. P. Cram and K. G. Lundstedt. 2004. Assessing the probability of bankruptcy. Review of Accounting Studies 9(1): 5-34.

Hines, R. D. 1988. Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society 13(3): 251-261.

Hinomoto, H. 1971. Optimum strategies for management information processing and control. Journal of Accounting Research (Autumn): 253-267. (JSTOR link).

Hirst, M. K. 1981. Accounting information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784. (JSTOR link).

Hirst, M. K. 1983. Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions. Journal of Accounting Research (Autumn): 596-605. (JSTOR link).

Hirst, M. K. and P. F. Luckett. 1992. The relative effectiveness of different types of feedback in performance evaluation. Behavioral Research In Accounting (4): 1-22.

Hitt, M., R. D. Ireland, B. Keats, and A. Vianna. 1983. Measuring sub-unit effectiveness. Decision Sciences (January): 87-102.

Hitt, M. A. and R. D. Middlemist. 1979. A methodology to develop the criteria and criteria weightings for assessing subunit effectiveness in organizations. The Academy of Management Journal 22(2): 356-374. (JSTOR link).

Ho, J. L. Y., A. Wu and S. Y. C. Wu. 2014. Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations. Accounting, Organizations and Society 39(1): 38-58.

Homburger, R. H. 1961. Measurement in accounting. The Accounting Review (January): 94-99. (JSTOR link).

Hongwei, Z. and S. E. Madnick. 2009. Finding new uses for information. MIT Sloan Management Review (Summer): 18-21.

Hope, J. and R. Frazer. 1997. Beyond budgeting ... Breaking through the barrier to "the third wave". Management Accounting. UK. (December).

Hope, J. and R. Frazer. 2000. Beyond budgeting. Strategic Finance (October): 30-35.

Hope, J. and R. Frazer. 2003. Who needs budgets? Harvard Business Review (February): 108-115. (Summary).

Hope, J., R. Frazer and J. T. Trent. 2003. Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap. Harvard Business School Press.

Hopwood, A. G. 1972. An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 156-182. (JSTOR link).

Hopwood, A. G. 1972. [Discussion of an empirical study of the role of accounting data in performance evaluation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 189-193. (JSTOR link).

Hopwood, A. G. 1974. Leadership climate and the use of accounting data in performance evaluation. The Accounting Review (July): 485-495. (JSTOR link).

Hopwood, W. S. and J. C. McKeown. 1985. The incremental informational content of interim expenses over interim sales. Journal of Accounting Research (Spring): 161-174. (JSTOR link).

Horrigan, J. O. 1965. Some empirical bases of financial ratio analysis. The Accounting Review (July): 558-568. (JSTOR link).

Horrigan, J. O. 1966. The determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 44-62. (JSTOR link).

Horrigan, J. O. 1968. A short history of financial ratio analysis. The Accounting Review (April): 284-294. (JSTOR link).

Hoskin, R. E., J. S. Hughes and W. E. Ricks. 1986. Evidence on the incremental information content of additional firm disclosures made concurrently with earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 1-32. (JSTOR link).

Houghton, K. A. 1988. The measurement of meaning in accounting: A critical analysis of the principal evidence. Accounting, Organizations and Society 13(3): 263-280.

Howell, H. E. 1941. Cost reports for management. N.A.C.A. Bulletin (February 1): 611-622.

Hribar, P., R. M. Lindsay, and A. R. Loustel. 1997. Weyerhaeuser’s integrated performance measurement system. Journal of Cost Management (May/June): 36-40.

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.

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Hubbard, D. W. 2010. How to Measure Anything: Finding the Value of Intangibles in Business. Wiley.

Huckman, R. S. and G. P. Pisano. 2006. The firm specificity of individual performance: Evidence from cardiac surgery. Management Science (April): 473-488. (JSTOR link).

Huesch, M. 1952. Accountants, reports and words. N.A.C.A. Bulletin (December): 558-564.

Hyvonen, J. 2007. Strategy, performance measurement techniques and information technology of the firm and their links to organizational performance. Management Accounting Research (September): 343-366.

Ijiri, Y. 1965. Axioms and structures of conventional accounting measurement. The Accounting Review (January): 36-53. (JSTOR link).

Ijiri, Y. and R. K. Jaedicke. 1966. Reliability and objectivity of accounting measurements. The Accounting Review (July): 474-483. (JSTOR link).

Ijiri, Y. 1967. The Foundations of Accounting Measurement: A Mathematical, Economic, and Behavioral Inquiry. Prentice-Hall, Inc. Review by T. R. Dyckman. (JSTOR link).

Ijiri, Y. 1972. Measurement in current accounting practices: A reply. The Accounting Review (July): 510-526. (JSTOR link).

Ijiri, Y. 1975. Theory of Accounting Measurement. American Accounting Association.

Ijiri, Y. 1995. Segment statements and information measures: Managing capital vs. managing resources. Accounting Horizons (September): 55-67.

Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success. New York: McGraw-Hill Publishing Company.

Imai, M. 1997. Gemba Kaizen: A Commonsense, Low-Cost Approach to Management. McGraw Hill Professional Publishing.

Imoisili, O. A. 1989. The role of budget data in the evaluation of managerial performance. Accounting, Organizations and Society 14(4): 325-335.

Inc. Oliver Wight International. 2000. The Oliver Wight ABCD Checklist for Operational Excellence. John Wiley & Sons.

Indjejikian, R. J. 1999. Performance evaluation and compensation research: An agency perspective. Accounting Horizons (June): 147-157.

Ingram, R. W. and T. A. Lee. 1997. Information provided by accrual and cash-flow measures of operating activities. Abacus 33(2): 168-185.

Institute of Management Accountants. 1997. Measuring and Managing Shareholder Value Creation. Institute of Management Accountants.

Institute of Management Accountants. 1998. Tools and Techniques for Implementing Integrated Performance Management Systems. Institute of Management Accountants.

Ismail, T. H. 2007. Performance evaluation measures in the private sector: The Egyptian practice. Managerial Auditing Journal 22(5): 503-513.

Itami, H. 1975. Evaluation measures and goal congruence under uncertainty. Journal of Accounting Research (Spring): 73-96. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research (Studies on Managerial Accounting): 1-34. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).

Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 2003. Coming up short on nonfinancial performance measurement. Harvard Business Review (November): 88-95. (Summary).

Ittner, C. D., D. F. Larcker and M. V. Rajan. 1997. The choice of performance measures in annual bonus contracts. The Accounting Review (April): 231-255.

Ittner, C. D., D. F. Larcker and M. W. Meyer. 2003. Subjectivity and the weighting of performance measures: Evidence from a balanced scorecard. The Accounting Review (July): 725-758. (Note) and (JSTOR link).

Ittner, C. D., D. F. Larcker and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28(7-8): 715-741.

Ivancevich, J. M. 1983. Contrast effects in performance evaluation and reward practices. The Academy of Management Journal 26(3): 465-476. (JSTOR link).

Jablonsky, S. F. and N. P. Barsky. 2001. The Manager's Guide to Financial Analysis. John Wiley & Sons.

Jacobsen, L. E. 1963. The rise of the profit deferral notion: The concept and practice of optimeasurement. The Accounting Review (April): 285-292. (JSTOR link).

Jalbert, T. and S. P. Landry. 2003. Which performance measurement is best for your company?Management Accounting Quarterly (Spring): 32-41. (Discussion of EVA, tracking stock and balanced scorecard). (Summary).

Janakiraman, S. 2010. Discussion of the information content of the SG&A ratio. Journal of Management Accounting Research (22): 23-30.

Jansen,, E. P., K. A. Merchant, W. A. Van der Stede. 2009. National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands. Accounting, Organizations and Society 34(1): 58-84.

Jeans, M. and M. Morrow. 1990. Performance measurement in U.K. industry. Journal of Cost Management (Winter): 51-54.

Jensen, M. C. 2001. Corporate budgeting is broken - Let's fix it. Harvard Business Review (November): 94-101. (Summary).

Jensen, P. E. 1962. Instant unit cost reporting. N.A.A. Bulletin (June): 61-65.

Jensen, R. E. 1971. A cluster analysis study of financial performance of selected business firms. The Accounting Review (January): 36-56. (JSTOR link).

Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455. (JSTOR link).

Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161. (JSTOR link).

Johanson, U., M. Martensson and M. Skoog. 2001. Mobilizing change through the management control of intangibles. Accounting, Organizations and Society 26(7-8): 715-733. (Note).

Johnson, C. H. 1963. Devising daily and weekly operating reports. N.A.A. Bulletin (April): 31-32.

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries).

Johnson, H. T. 1990. Performance measurement for competitive excellence. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 3: 63-89.

Johnson, L. E. 1982. Using LIFO to measure performance. Management Accounting (December): 28-31.

Johnson, N. B. 2006. Divisional performance measurement and transfer pricing for intangible assets. Review of Accounting Studies 11(2-3): 339-365.

Jones, A. P., L. A. Johnson, M. C. Butler and D. S. Main. 1983. Apples and oranges: An empirical comparison of commonly used indices of interrater agreement. The Academy of Management Journal 26(3): 507-519. (JSTOR link).

Jones, D. and B. Hansen. 2002. Productivity grows in spite of recession. USA Today (July 29): 1B and 3B. This article provides a ranking of the Fortune 100 companies in terms of total factor productivity (TFP). The TFP measurement is based on the work of Robert Solow and extended by Hariolf Grupp and Shlomo Maital. (Click on the following sites for more on the TFP measurement: TIM and MIT. If those links are broken, try http://www.tim.co.il or http://www.usatoday.com/ and search for USA Today productivity growth. Also see the article above by Grupp and Maital).

Jordan, S. and M. Messner. 2012. Enabling control and the problem of incomplete performance indicators. Accounting, Organizations and Society 37(8): 544-564.

Judge, T. A. and G. R. Ferris. 1993. Social context of performance evaluation decisions. The Academy of Management Journal 36(1): 80-105. (JSTOR link).

Justin, W. H. 1924. Operating control through scientific analysis. Journal of Accountancy (September): 183-195. (Discussion of various ratios).

Kahn, R. L. 1972. Discussion of an empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-186. (JSTOR link).

Kanodia, C. and D. Lee. 1998. Investment and disclosure: The disciplinary role of periodic performance reports. Journal of Accounting Research (Spring): 33-55. (JSTOR link).

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

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