Performance Measurements Bibliography N-Z

A-F  |  G-M  |  N-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Performance Measurements Main Page | Balanced Scorecard Main Page

Nanni, A. J., Jr., J. R. Dixon, and T. E. Vollman. 1990. Strategic control and performance measurement. Journal of Cost Management (Summer): 33-42.

Nanni, A. J., J. R. Dixon and T. E. Vollman. 1992. Integrated performance measurement: Management accounting to support the new manufacturing realities. Journal of Management Accounting Research (4): 1-19.

National Association of Accountants. 1961. How graphs are used. N.A.A. Bulletin (October Section 3): 14-18. (Related to practice reports on using visual aids and statistical techniques in interim reporting).

National Association of Accountants. 1961. Kinds of graphs in use. N.A.A. Bulletin (October Section 3): 4-14. (Related to practice reports on using visual aids and statistical techniques in interim reporting).

National Association of Accountants. 1961. Scope of the report. N.A.A. Bulletin (October Section 3): 3-4. (Related to practice reports on using visual aids and statistical techniques in interim reporting).

National Association of Accountants. 1961. Situations given graphic portrayal. N.A.A. Bulletin (October Section 3): 18-31. (Related to practice reports on using visual aids and statistical techniques in interim reporting).

National Association of Accountants. 1977. Manpower cost and performance measurement. Management Accounting (February): 60-61. Discussion of a 1977 NAA book by Walter B. McFarland.

Neal, J. E. 2000. Effective Phrases for Performance Appraisals: A Guide to Successful Evaluations. Neal Publications.

Neely, A. 2002. Business Performance Measurement. Cambridge University Press.

Neely, A. and C. Adams. 2001. The performance prism perspective. Journal of Cost Management (January/February): 7-15.

Neely, A. M. Bourne and M. Kennerley. 2003. Dysfunctional performance through dysfunctional measures. Cost Management (September/October): 41-45.

Neikirk, W. W. 1949. Organizing the business report. N.A.C.A. Bulletin (October 15): 193-204.

Nelson, B. and K. H. Blanchard. 1994. 1001 Ways to Reward Employees. Workman Publishing Company.

Nelson, R. F. 1952. Seven basic reports on productive operations. N.A.C.A. Bulletin (February): 748-753.

Neter, J. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 112-118.

Neumann, B., M. L. Roberts and E. Cauvin. 2008. Financial and nonfinancial performance measures. Cost Management (November/December): 5-14.

Neumann, B. R. 1979. An empirical investigation of the relationship between an AID hospital classification model and accounting measures of performance. Journal of Accounting Research (Spring): 123-139.

Neumann, B. R. and D. C. Landagora. 1982. Measuring divisional performance for an oil company. Management Accounting (March): 41-45.

Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.

Newberry, S. 2003. Reporting performance: Comprehensive income and its components. Abacus 39(3): 325-339.

Newman, A. H. and I. D. Tafkov. 2014. Relative performance information in tournaments with different prize structures. Accounting, Organizations and Society 39(5): 348-361.

Newman, D. P. 1980. Prospective theory: Implications for information evaluation. Accounting, Organizations and Society 5(2): 217-230.

Niemi, T., O. Gallay and A. Hameri. 2021. Technical note: Mean lead-time as a real-time key performance indicator. Decision Sciences 52(5): 1242-1256.

Nigrini, M. J. and A. J. Johnson. 2008. Using key performance indicators and risk measures in continuous monitoring. Journal of Emerging Technologies in Accounting (5): 65-80.

Nikias, A. D., S. Schwartz and R. A. Young. 2005. Optimal performance measures with task complementarity. Journal of Management Accounting Research (17): 53-73.

Nishikawa, I., T. Kamiya and Y. Kawanishi. 2016. The definitions of net income and comprehensive income and their implications for measurement. Accounting Horizons (December): 511-516.

Nissim, D. and S. H. Penman. 2001. Ratio analysis and equity valuation: From research to practice. Review of Accounting Studies 6(1): 109-154.

Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.

Niswonger, C. R. 1949. The interpretation of income in a period of inflated prices. The Accounting Review (January): 27-32.

Nixon, B. 1998. Research and development performance measurement: A case study. Management Accounting Research (September): 329-355.

Norton, C. L. and R. E. Smith. 1979. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy. The Accounting Review (January): 72-87.

Nourayi, M. M. 2006. CEO compensation and firm performance: Non-linearity and asymmetry. Advances in Management Accounting (15): 103-126.

Nouri, H., L. Kyj and A. Dunk. 1999. The effect of performance reporting on budgetary participation: An attribution theory analysis. Advances in Management Accounting (8): 211-223.

O'Connell, V. and D. O'Sullivan. 2016. Are nonfinancial metrics good leading indicators of future financial performance? MIT Sloan Management Review (Summer): 21-23.

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352.

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556.

O'Connor, N. G., F. J. Deng and P. Fei. 2015. Observability and subjective performance measurement. Abacus 51(2): 208-237.

O'Connor, N. G., J. Deng, Y. Luo. 2006. Political constraints, organization design and performance measurement in China's state-owned enterprises. Accounting, Organizations and Society 31(2): 157-177.

Ogden, S. G. 1997. Accounting for organizational performance: The construction of the customer in the privatized water industry. Accounting, Organizations and Society 22(6): 529-556.

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.

O'Keefe, T. B. 1986. Financial statement analysis in introductory financial accounting for MBAs. Journal of Accounting Education 4(1): 195-201.

O'Leary, S. and D. Smith. 2020. Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations. Accounting, Organizations and Society (85): 101140.

Onorato, N. L. 1965. Some limitations of conventional accounting data for managerial decision making. Management Accounting (December): 50-52.

O'Rourke, J. 1999. Getting ahead with SFAS 131. Strategic Finance (December): 39-40, 42. (Analyzing the required segment information).

Ortner, J. L. 1965. Financial analysis in the mid-sixties. N.A.A. Bulletin (August): 25-30.

Osborn, M. M. 1956. Graphic presentations under a variable budget. N.A.C.A. Bulletin (December): 520-525.

Osborn, R. C. 1950. The relative efficiency of large, medium-sized and small business. The Accounting Review (July): 262-273.

Osborn, R. C. 1950. The relative profitability of large, medium-sized and small business. The Accounting Review (October): 402-411.

Otley, D. and A. Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning. Accounting, Organizations and Society 25(4-5): 497-510. (See also Hartmann, AOS same issue, pp. 451-482). (Summary).

Otley, D. and R. M. Pollanen. 2000. Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society 25(4-5): 483-496.

Pacharn, P. 2008. Accounting choice and optimal incentive contracts: A role of financial reporting in management performance evaluation. Advances in Management Accounting (17): 289-316.

Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (June): 39-45.

Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (July): 33-41.

Paladino, B. 2007. Five key principles of corporate performance management. Strategic Finance (August): 39-45.

Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (March): 43-51.

Palmer, D. 2006. Taking stock of the criteria we use to evaluate one another's work: ASQ 50 years out. Administrative Science Quarterly 51(4): 535-559.

Palmer, R. J. and R. B. Welker. 1994. The effect of an anticipated performance evaluation on willingness to perform: The intervention of self-presentational motives. Behavioral Research In Accounting (6): 204-220.

Palmer, R. J., J. King and M. Holladay. 1993. A tenure-adjusted model of performance measurement to encourage long-term organizational priorities. Advances in Management Accounting (2): 119-134.

Paquette, L. R. 2005. Growth rates as measures of financial performance. Journal of Accounting Education 23(1): 67-78.

Park, K. and C. Yi. 2001. The long-term stock return performance of lean firms. Advances in Management Accounting (10): 125-140.

Patell, J. M. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 293-300.

Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (API = Abnormal performance index).

Patelli, L. 2018. Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries. Advances in Management Accounting (30): 27-59.

Patton, R. A. and V. K. Smith. 1972. Identification: It's performance that counts. Decision Sciences 3(2): 76-86.

Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.

Peck, L. G. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-66.

Pedersen, K. M. 1977. A proposed model for evaluation studies. Administrative Science Quarterly 22(2): 306-317.

Pedhazur, E. J. and S. L. Pedhazur. 1991. Measurement, Design, and Analysis: An Integrated Approach. Hillsdale, NJ: Lawrence Erlbaum.

Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.

Penno, M. 1990. Accounting systems, participation in budgeting, and performance evaluation. The Accounting Review (April): 303-314.

Penno, M. 1990. Auditing for performance evaluation. The Accounting Review (July): 520-536.

Perego, P. and F. Hartmann. 2009. Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus 45(4): 397-428.

Perera, S., G. Harrison and M. Poole. 1997. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society 22(6): 557-572.

Perna, G. D. 1972. Contractor performance measurement. Management Accounting (November): 23-24, 28.

Peters, M. D., B. Wieder and S. G. Sutton. 2018. Organization improvisation and the reduced usefulness of performance measurement BI functions. International Journal of Accounting Information Systems (29): 1-15.

Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.

Peters, W. S. and R. Kuhn. 1970. An exploration in store image measurement. Decision Sciences 1(1-2): 113-128.

Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.

Pfeiffer, T. and L. Velthuis. 2009. Incentive system design based on accrual accounting: A summary analysis. Journal of Management Accounting Research (21): 19-53.

Picur, R. D. and J. C. McKeown. 1976. Alternative income concepts and relative performance evaluations: A comment and extension. The Accounting Review (April): 415-420.

Pierce, J. L. and R. B. Dunham. 1978. An empirical demonstration of the convergence of common macro- and micro-organization measures. The Academy of Management Journal 21(3): 410-418.

Pinkerton, P. W. 1935. A step-by-step approach to the predetermination of profit at varying volumes. N.A.C.A Bulletin (March 1): 753-777.

Piotroski, J. D. 2005. Discussion of “Separating winners from losers among low book-to-market stocks using financial statement analysis”. Review of Accounting Studies 10(2-3): 171-184.

Pitkänen, H. and K. Lukka. 2011. Three dimensions of formal and informal feedback in management accounting. Management Accounting Research (June): 125-137.

Pizzini, M. J. 2006. The relation between cost-system design, managers' evaluations of the relevance and usefulness of cost data, and financial performance: An empirical study of US hospitals. Accounting, Organizations and Society 31(2): 179-210.

Politano, A. L. 2003. Taking performance management to the next level. Strategic Finance (August): 30-35.

Plehn, C. C. 1915. Graphic methods for presenting facts. Journal of Accountancy (January): 72-73.

Plewa, F. J. and G. T. Friedlob. 2002. Essentials of Corporate Performance Measurement. John Wiley & Sons.

Plumlee, R. D. 2002. Discussion of Impression management with graphs: Effects on choices. Journal of Information Systems (Fall): 203-206.

Poe, C. D, W. T. Shearon, Jr. and R. H. Strawser. 1991. Accounting evaluative styles and the contagion effect in middle-managers: An empirical study. Journal of Management Accounting Research (3): 169-193.

Power, M. 2001. Imagining, measuring and managing intangibles. Accounting, Organizations and Society 26(7-8): 691-693.

Prakash, S. and J. E. Cisney. 1970. Appraisal and evaluation of internal financial reports. Management Accounting (January): 19-24.

Prouty, M. D. Jr. 1971. The business environment: How shall we account for it? Management Accounting (April): 18-19, 24.

Pryor, T. E. 1988. Monthly closings and performance measurement are not synonymous. Journal of Cost Management (Fall): 58-63.

Rahman, H. A. 2021. The invisible cage: Workers' reactivity to opaque algorithmic evaluations. Administrative Science Quarterly 66(4): 945-988.

Raiborn, M. H. 1971. Systems planning for performance evaluation. Management Accounting (August): 21-23.

Rajan, M. V. and S. Reichelstein. 2009. Objective versus subjective indicators of managerial performance. The Accounting Review (January): 209-237.

Rangone, A. 1997. Linking organizational effectiveness, key success factors and performance measures: An analytical framework. Management Accounting Research (June): 207-219.

Rankin, F. W. and T. L. Savre. 2000. The effects of performance separability and contract type on agent effort. Accounting, Organizations and Society 25(7): 683-695.

Rao, M. P. 2007. From a black hole to a hole-in-one. Management Accounting Quarterly (Winter): 32-46. (A profit-linked multi-factor productivity measurement for a golf course).

Raschke, R. L. and P. J. Steinbart. 2008. Mitigating the effects of misleading graphs on decisions by educating users about the principles of graph design. Journal of Information Systems (Fall): 23-52.

Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.

Ratnatunga, J. and L. Montali. 2008. Performance management measures that enhance organisational value: A review. Journal of Applied Management Accounting Research (Summer): 1-16.

Ratnatunga, J., M. Vincent and L. Duval. 2005. Editorial: The need for a 5-star reporting index™ for the ranking of publicly listed companies: A conceptual framework. Journal of Applied Management Accounting Research (Summer): 1-20.

Ray, K. 2007. Performance evaluations and efficient sorting. Journal of Accounting Research (September): 839-882.

Reck, J. L. 2001. The usefulness of financial & nonfinancial performance information in resource allocation decisions. Journal of Accounting and Public Policy, 20(Spring): 45-71.

Reckitt, E. 1925. Reports, their style and diction. Journal of Accountancy (February): 99-110.

Reece, J. S., and W. R. Cool. 1978. Measuring investment center performance. Harvard Business Review (May-June): 28-46, 174-176.

Reichelstein, S. 1997. Investment decisions and managerial performance evaluation. Review of Accounting Studies 2(2): 157-180.

Reichheld, F. F. 2003. The one number you need to grow. Harvard Business Review (December): 46-54. (What your customers tell their friends about you).

Reighard, J. J. 1932. Earnings statements in periods of prosperity and depression. The Accounting Review (June): 107-114.

Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.

Reilly, G. P. and K. Rambhala. 2001. Developing managers through performance measurement. Journal of Cost Management (November/December): 39-42.

Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).

Reilly, G. P. and R. R. Reilly. 2001. Improving corporate performance reporting. Journal of Cost Management (July/August): 42-44.

Reilly, G. P. and R. R. Reilly. 2002. Performance measurement for improved working-capital management. Journal of Cost Management (May/June): 13-20.

Reilly, R. F. and R. P. Schweihs. 1998. Valuing Intangible Assets. McGraw-Hill.

Reimann, B. C. 1982. Organizational competence as a predictor of long run survival and growth. The Academy of Management Journal 25(2): 323-334.

Revsine, L. 1981. A capital maintenance approach to income measurement. The Accounting Review (April): 383-389.

Riahi-Belkaoui, A. 1999. Corporate Social Awareness and Financial Outcomes. Quorum Books.

Richardson, A. P. 1915. Standards of graphic presentation. Journal of Accountancy (September): 221.

Richardson, P. R. and J. R. M. Gordon. 1980. Measuring total manufacturing performance. Sloan Management Review (Winter): 47-58.

Richardson, V. J. 2004. Performance-based organizations (PBOs) - The tale of two performance-based organizations. Advances in Management Accounting (13): 99-142.

Richtner, A., A. Brattstrom, J. Frishammar, J. Bjork and M. Magnusson. 2017. Creating better innovation measurement practices. MIT Sloan Management Review (Fall): 45-53.

Rickey, K. R. 1959. Reports which management can use for control. N.A.A. Bulletin (September): 49-59. (Reports for variance analysis and rate of return).

Rickey, K. R. 1963. How accountants can help management manage. N.A.A. Bulletin (July): 25-36. (Using ratios).

Ridgway, V. F. 1956. Dysfunctional consequences of performance measurements. Administrative Science Quarterly 1(2): 240-247. (Summary). (It seems that the spelling should be Ridgeway, but the name is published as Ridgway).

Riekert, W. R. 1960. The "feedback" aspect of reporting. N.A.A. Bulletin (October): 77-82.

Riley, W. J. 1965. A system for internal control reporting. N.A.A. Bulletin (April): 44-46.

Rishell, M. and W. Becker. 2004. Pay for performance: The CFO's stake. Strategic Finance (November): 24-33. (Blue Cross Blue Shield's performance accountability system).

Ritzman, L. P., B. E. King, and L. J. Krajewski. 1984. Manufacturing performance - Pulling the right levers. Harvard Business Review (March-April): 143-152.

Roach, W. 1969. Management performance reporting. Management Accounting (June): 60-61.

Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.

Roberts, M. L., B. R. Neumann and E. Cauvin. 2017. Individual performance measures: Effects of experience on preference for financial or non-financial measures. Advances in Management Accounting (28): 191-221.

Robertson, J. 1976. When the name of the game is changing, How do we keep score? Accounting, Organizations and Society 1(1): 91-95.

Robinson, J. R., S. A. Sikes and C. D. Weaver. 2010. Performance measurement of corporate tax departments. The Accounting Review (May): 1035-1064.

Rodman, W. M. 1952. The plus in accounting is interpretation. N.A.C.A. Bulletin (March): 830-835.

Rodrigo, L. P. 1959. You can use flexible budgets for engineering costs. N.A.A. Bulletin (November): 59-63.

Roehm, H. A. and J. R. Castellano. 1999. The danger of relying on accounting numbers alone. Management Accounting Quarterly (Fall): 4-9. (Summary).

Romero, S., G. Gal, T. J. Mock and M. A. Vasarhelyi. 2012. A measurement theory perspective on business measurement. Journal of Emerging Technologies in Accounting (9): 1-24.

Ronzani, M., M. K. Gatzweiler. 2022. The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject. Accounting, Organizations and Society (97): 101296.

Rorty, M. C. 1923. The statistical control of business activities. Harvard Business Review (January): 154-166.

Ross, A. 1994. Trust as a moderator of the effect of performance evaluation style on job-related tension: A research note. Accounting, Organizations and Society 19(7): 629-635.

Rothenberg, N. R. 2011. Teams, leaders, and performance measures. Contemporary Accounting Research 28(4): 1123-1140.

Rothenberg, N. R. 2017. Private information, performance measurement bias, and leading by example. Journal of Management Accounting Research 29(1): 79-96.

Rouse, P., M. Putterill and D. Ryan. 2002. Integrated performance measurement design: Insights from an application in aircraft maintenance. Management Accounting Research (June): 229-248.

Royer, J. G. 1953. Performance yardsticks for sales management. N.A.C.A. Bulletin (November): 311-320.

Ryder, P. A. 1981. Comments on Wolf's "The nature of managerial work" The case for unobstrusive measures revisited. The Accounting Review (October): 967-970.

Sabac, F. and J. Yoo. 2018. Performance measure aggregation in multi task agencies. Contemporary Accounting Research 35(2): 716-733.

Said, A. A., H. R. Hassabelnaby and B. Wier. 2003. An empirical investigation of the performance consequences of nonfinancial measures. Journal of Management Accounting Research (15): 193-223.

Saksa, M. R. 1959. Developing an effective cost analysis staff. N.A.A. Bulletin (September): 15-24.

Saksa, M. R. 1959. Are you breaking even on your reports? N.A.A. Bulletin (February): 42.

Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302.

Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.

Samuels, J. A. and R. E. Wood. 2007. Want more effective and efficient data analysis? Use Access! Strategic Finance (October): 46-51.

Samuelson, M. 2015. Analysis Groups's CEO on managing with soft metrics. Harvard Business Review (November): 43-46.

Sandino, T. 2011. Developing good measures to advance management accounting and control research: A discussion of “Corporate frugality: Theory, measurement, and practice”. Contemporary Accounting Research 28(4): 1388-1396.

Sansing, R. C. 2001. In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets. The Accounting Review (April): 245-262.

Santori, P. 1987. Measuring product profitability in today's manufacturing environment. Journal of Cost Management (Fall): 19-24.

Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

Schattke, R. 1962. Expected income - A reporting challenge. The Accounting Review (October): 670-676.

Schiff, A. D. and L. R. Hoffman. 1996. An exploration of the use of financial and nonfinancial measures of performance by executives in a service organization. Behavioral Research In Accounting (8): 134-153.

Schiff, J. B. and A. I. Schiff. 2006. Segment reporting transparency - Caveat emptor. Management Accounting Quarterly (Fall): 36-43.

Schiff, M., R. M. Campbell, L. E. Halprin and J. P. Murphy. 1982. How a division's reports can reflect inflation. Management Accounting (October): 32-35.

Schmalz, C. N. 1928. Indexes of the stock-sales relationship in retail stores. Harvard Business Review (July): 433-442.

Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: (Part I). Journal of Cost Management (September/October): 11-22.

Schonberger, R. J. 2001. Let's Fix It! Overcoming the Crisis in Manufacturing: How the World's Leading Manufacturers Were Seduced by Prosperity and Lost Their Way. Free Press.

Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary). (Lean measurements versus Batch measurements).

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective). (Summary).

Schrage, M., V. Muttreja and A. Kwan. 2022. How the wrong KPIs doom digital tranformation. MIT Sloan Management Review (Spring): 35-40.

Schuster, P. and M. Jameson. 2003. The past performance and future value of companies. Management Accounting Quarterly (Summer): 41-52.

Schuster, P. and M. Jameson. 2003. The past performance and future value of companies. Management Accounting Quarterly (Summer): 41-52 .

Schwan, E. S. and W. A. Remaley. 1991. Marginal return on invested capital versus internal rate of return. Journal of Cost Management (Summer): 55-58.

Scott, D. 1943. A simplified solution of circuit ratio problems. The Accounting Review (April): 99-103.

Scott, T. W. and P. Tiessen. 1999. Performance measurement and managerial teams. Accounting, Organizations and Society 24(3): 263-285. (Summary).

Scott, W. R., S. M. Dornbusch, B. C. Busching and J. D. Laing. 1967. Organizational evaluation and authority. Administrative Science Quarterly 12(1): 93-117.

Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary).

Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.

Shapton, W. R. 1959. Functional measurement for "management by objective". N.A.A. Bulletin (December): 61-72.

Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.

Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley.

Sherman, H. D. and J. Zhu. 2013. Analyzing performance in service organizations. MIT Sloan Management Review (Summer): 37-42.

Shields, J. F. and L. F. White. 2004. The measurement gap in paying for performance: Actual and preferred measures. Advances in Management Accounting (12): 59-83.

Shields, M. D. 1984. A predecisional approach to the measurement of the demand for information in a performance report. Accounting, Organizations and Society 9(3-4): 355-363.

Shields, M. D. and W. S. Waller. 1988. A behavioral study of accounting variables in performance - incentive contracts. Accounting, Organizations and Society 13(6): 581-594.

Shinneman, W. J. 1968. Product evaluation using the assigned-value approach. Management Accounting (May): 35-40.

Shirom, A. 1976. On some correlates of combat performance. Administrative Science Quarterly 21(3): 419-432.

Sholihin, M. and R. Pike. 2013. Investigating the determinants of perceived procedural fairness in performance evaluation. Journal of Applied Management Accounting Research (Winter): 29-42.

Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97.

Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316.

Siders, M. A., G. George and R. Dharwadkar. 2001. The relationship of internal and external commitment foci to objective job performance measures. The Academy of Management Journal 44(3): 570-579.

Siegel, G. 2000. Measuring intangibles and improving performance with behavioral accounting. Journal of Cost Management (July/August): 5-12.

Siggelkow, N. and J. W. Rivkin. 2009. Hiding the evidence of valid theories: How coupled search processes obscure performance differences among organizations. Administrative Science Quarterly 54(4): 602-634.

Silvestro, R. 2016. Do you know what really drives your business's performance? MIT Sloan Management Review (Summer): 28-33.

Sim, K. L. and L. N. Killough. 1998. The performance effects of complementarities between manufacturing practices and management accounting systems. Journal of Management Accounting Research (10): 325-346. (Summary).

Simmons, P. G. 1965. Performance reporting as a means of labor cost control. Management Accounting (October): 32-36.

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary).

Simons, R. 1999. Performance Measurement and Control Systems for Implementing Strategy Text and Cases. Prentice Hall.

Simons, R., A. Davila and R. S. Kaplan. 2000. Performance Measurement and Control Systems for Implementing Strategy. Prentice Hall.

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Singhvi, S. 1983. What is the real bottom line? Management Accounting (February): 24-27.

Skyrme , D. J. and D. M. Amidon. 1998. New measures of success. The Journal of Business Strategy (January/February): 20-24.

Sloan, S. B. 1981. How Milliken measures training program effectiveness. Management Accounting (July): 37-41.

Smircich, L. and R. J. Chesser. 1981. Superiors' and subordinates' perceptions of performance: Beyond disagreement. The Academy of Management Journal 24(1): 198-205.

Smith, D. W. 1999. The Measurement Nightmare How the Theory of Constraints can Resolve Conflicting Strategies, Policies and Measures. CRC Press - St. Lucie Press.

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321.

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, M. 1998. Measuring organisational effectiveness. Management Accounting UK (October): 34-36.

Smith, M., R. Taffler and L. White. 2002. Cartoon graphics in the communication of accounting information for management decision making. Journal of Applied Management Accounting Research (Winter): 31-50.

Smith, M. J. 2002. Gaming nonfinancial performance measures. Journal of Management Accounting Research (14): 119-133.

Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.

Smith, S. L. 1958. What is your true and available profit? N.A.A. Bulletin (August): 25-26.

Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.

Sneider, C. H. 1958. Setting operating goals and measuring achievements. N.A.A. Bulletin (July): 25-31.

Sojak, S. 2007. Transfer pricing policy and performance measurement used in Poland by domestic and multinational companies. Journal of Applied Management Accounting Research (Summer): 33-58.

Song, Y. and L. Zhou. 2016. Mandatory preliminary performance reports: Evidence from China. Journal of International Accounting Research 15(1): 67-88.

Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675.

Sorensen, L. F. 1990. Appraisals at Weyerhaeuser: Improving staff performance. Management Accounting (July): 42-47.

Speaker, P. and A. S. Fleming. 2009. Monitoring financial performance. The CPA Journal (August): 60-65.

Speckbacher, G. and P. Wentges. 2012. The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research (March): 34-46.

Spekle, R. F. and F. H. M. Verbeeten. 2014. The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research (June): 131-146.

Spiech, S. 2005. How to be a great financial analyst. Strategic Finance (April): 40-45.

Spiech, S. 2008. Making more time for effective financial analysis. Strategic Finance (June): 44-49.

Spiegel, R. S. 1974. The accountant, the marketing manager and profit. Management Accounting (January): 18-20, 36.

Spoede, C., E. O. Henke, and M. Umble. 1994. Using activity analysis to locate profitability drivers. Management Accounting (May): 43-48.

Sprinkle, G. B. 2008. Discussion of Measuring and motivating quantity, creativity, or both. Journal of Accounting Research (May): 375-382.

Sridharan, VG and J. Bui. 2015. Mismatch in the design of performance measures: A solution for managing conflicting organisational goals. Journal of Applied Management Accounting Research (Winter): 49-62.

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75.

Staw, B. M., P. I. McKechnie and S. M. Puffer. 1983. The justification of organizational performance. Administrative Science Quarterly 28(4): 582-600.

Steers, R. M. 1975. Problems in the measurement of organizational effectiveness. Administrative Science Quarterly 20(4): 546-558.

Steers, R. M. 1976. Heterogeneity in effectiveness models. Administrative Science Quarterly 21(2): 343.

Stenzel, C. and J. Stenzel. 2000. Measuring the intangible: A conversation with David Ulrich. Journal of Cost Management (July/August): 28-34.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stephens, H. V. 1976. Efficiency and effectiveness. Management Accounting (January): 41-42.

Stevens, R. 1974. Product line cash income: A reliable yardstick. Management Accounting (November): 46-48.

Stevens, T. 1994. Dr. Deming: Management today does not know what its job is. Industry Week (January 17): 21, 24, 26, 28. (Summary).

Stewart, G. B. III. 2004. Champions of profitable growth. Harvard Business Review (July/August): 59-63. (List of high-growth value adders by market value added or MVA, MVA/2003 revenue, and MVA/2003 revenue rank).

Stewart, K. 1995. On the fast track to profits. Management Accounting (February): 44-50. (Use of ratio analysis).

Stivers, B. P., T. J. Covin, N. G. Hall and S. W. Smalt. 1998. How nonfinancial performance measures are used. Management Accounting (February): 44, 46-49. (Summary).

Suh, Y. 1988. Noncontrollable costs and optimal performance measurement. Journal of Accounting Research (Spring): 154-168.

Suh, Y. 1989. Noncontrollable costs and optimal performance measurement. Abstract. Journal of Management Accounting Research (1): 144 - 148.

Sullivan, E. J. 1996. Teaching financial statement analysis: A cooperative learning approach. Journal of Accounting Education 14(1): 107-111.

Summers, E. L. and J. W. Deskins. 1970. A classification schema of methods for reporting effects of resource price changes. Journal of Accounting Research (Spring): 113-117.

Surysekar, K. 2003. A note on the interaction effects of non-financial measures of performance. Management Accounting Research (December): 409-417.

Swain, M., S. Smith and B. Tayler. 2017. Williams & Jacobs, LLC - A deposition on business. IMA Educational Case Journal 10(2): 1-6.

Swieringa, R. J. and R. H. Moncur. 1972. 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): 194-209.

Symanski, G. A. 1959. Do you work with figures? N.A.A. Bulletin (October): 45-52. (Care is needed in presenting information in tables and graphs).

Tan, S. L. C. and C. M. Lau. 2012. The impact of performance measures on employee fairness perceptions, job satisfaction and organisational commitment. Journal of Applied Management Accounting Research (Summer): 57-72.

Taticchi, P., K. R. Balachandran, M. Botarelli and L. Cagnazzo. 2008. Performance measurement management for small and medium enterprises: An integrated approach. Journal of Applied Management Accounting Research (Summer): 57-71.

Tatikonda, L. U. and R. J. Tatikonda. 1998. We need dynamic performance measures. Management Accounting (September): 49-53. (Summary).

Taylor, M. S., K. B. Tracy, M. K. Renard, J. K. Harrison and S. J. Carroll. 1995. Due process in performance appraisal: A quasi-experiment in procedural justice. Administrative Science Quarterly 40(3): 495-523.

Teichmann, M. 1907. The use of charts in accountancy. Journal of Accountancy (November): 41-43.

Terry, H. 1963. Comparative evaluation of performance using multiple criteria. Management Science (April): 431-442.

Thibodeau, N., J. H. Evans III and N. J. Nagarajan. 2014. Do you get what you measure? Research opportunities based on the Veterans Health Administration experience. Accounting Horizons (June): 385-413.

Thomas, S. B. 2004. Comparing the performance effect of financial incentives for a simple, recurrent task. Advances in Management Accounting (13): 59-75.

Thor, C. G. 2000. The evolution of performance measurement in government. Journal of Cost Management (May/June): 18-26.

Thor, C. G. 2003. How to find, select, and display performance measures in government. Journal of Cost Management (May/June): 31-38.

Tietze, A. R. 1988. Value control and return on investment. Journal of Cost Management (Spring): 29-32.

Tiffany, K. C. 1950. Reports for management. The Accounting Review (April): 142-148.

Tongtharadol, V., J. H. Reneau and S. G. West. 1991. Factors influencing supervisor's responses to subordinate's poor performance: An attributional analysis. Journal of Management Accounting Research (3): 194-212.

Torres, N. 2019. Instant feedback hurts our performance. Harvard Business Review (July/August): 32-33.

Tosi, H. and H. Patt. 1967. Administrative ratios and organizational size. The Academy of Management Journal 10(2): 161-168.

Tse, P. S. 1979. Evaluating performance in multinationals. Management Accounting (June): 21-25.

Tsui, A. S. 1990. A multiple-constituency model of effectiveness: An empirical examination at the human resource subunit level. Administrative Science Quarterly 35(3): 458-483.

Tucker, S. A. 1962. A system of managerial control using "live" ratios and control charts. N.A.A. Bulletin (August): 5-24.

Tufte, E. R. and J. Guterman. 2009. How facts change everything (If you let them). MIT Sloan Management Review (Summer): 35-38.

Tung, S. and J. Crowe. 1993. Expectation formation and financial ratio adjustment processes: A comment and an extension. The Accounting Review (October): 942-952.

Tuomela, T. 2005. The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research (September): 293-320.

Turk, W. T. 1990. Management accounting revitalized: The Harley-Davidson experience. Journal of Cost Management (Winter): 28-39.

Turner, L. D. 1990. Improved measures of manufacturing maintenance in a capital budgeting context: An application of data envelopment analysis efficiency measures. Journal of Management Accounting Research (2): 127-133.

Tyler, C. 2007. Business Genetics: Understanding 21st Century Corporations using xBML. Wiley.

Tyler, C. 2008. What's going on in my organization? xBML can help you find out. Strategic Finance (March): 48-54. (xBML™ refers to eXtended Business Modeling Language. According to Tyler, xBML™ is a new approach to understanding and improving complex business operations. It includes a software tool and a set of rules which allow the user to graphically model the business's operations to show who is doing what, with which information, where, and when. It sounds similar to, or perhaps an extension of, McCarthy's REAL model. Resources (which), Events (what), Agents (who), and Locations (where). See McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578. (JSTOR link); and Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Ugras, Y. J. 1994. Factors affecting allocation of noncontrollable costs for performance evaluation use: A survey. Advances In Management Accounting (3): 255-278.

Ulrich, D. and N. Smallwood. 2003. Why the Bottom Line ISN'T!: How to Build Value Through People and Organization. Wiley.

Ulrich, D. and N. Smallwood. 2004. Capitalizing on capabilities. Harvard Business Review (June): 119-127. (Summary).

Urwick, L. 1969. In defense of subjective executive appraisal. The Academy of Management Journal 12(4): 497-499.

Vagneur, K. and M. Peiperl. 2000. Reconsidering performance evaluative style. Accounting, Organizations and Society 25(4-5): 511-525.

Van der Heijden, H. 2013. Evaluating dual performance measures on information dashboards: Effects of anchoring and presentation format. Journal of Information Systems (Fall): 21-34.

Van der Stede, W. A. 2013. Discussion of "The role of performance measures in the intertemporal decisions of business unit managers". Contemporary Accounting Research 30(3): 962-969.

Van der Stede, W. A., C. W. Chow, and T. W. Li. 2006. Strategy, choice of performance measures, and performance. Behavioral Research in Accounting (18): 185-205.

Van Putten, A. B. and I. C. MacMillan. 2004. Making real options really work. Harvard Business Review (December): 134-141. (Integrating options and discounted cash flow).

Van Veen-Dirks, P. 2010. Different uses of performance measures: The evaluation versus reward of production managers. Accounting, Organizations and Society 35(2): 141-164.

Vance, S. C. and C. F. Gray. 1967. Use of a performance evaluation model for research in business gaming. The Academy of Management Journal 10(1): 27-37.

Vatter, W. J. 1958. Contributions of accounting to measurement in management. Management Science (October): 27-37.

Vesty, G. and A. Brooks. 2017. St George Hospital: Flexible budgeting, volume variance, and balanced scorecard performance measurement. Issues in Accounting Education (August): 103-116.

Viaene, S., and A. B. Den Bunder. 2011. The secrets to managing business analytics projects. MIT Sloan Management Review (Fall): 65-69.

Vitale, M. R. and S. C. Mavrinac. 1995. How effective is your performance measurement system? If any of seven warning signs exist, redesign your system. Management Accounting (August): 43-47.

Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).

Vollman, T. E. 1991. Cutting the Gordian knot of misguided performance measurement. Industrial Management and Data Systems (1): 24-26.

Von Rosen, U. F. 1924. Operating ratios and costs as guides to management. National Association of Cost Accountants Official Publications (September 15): 4-11.

VouBem, L., S. Kramer and U. Schaffer. 2016. Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets. Management Accounting Research (March): 32-46.

Vrettos, D. 2013. Are relative performance measures in CEO incentive contracts used for risk reduction and/or for strategic interaction? The Accounting Review (November): 2179-2212.

Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.

Wallace, M. J. Jr., J. M. Ivancevich and H. L. Lyon. 1975. Measurement modifications for assessing organizational climate in hospitals. The Academy of Management Journal 18(1): 82-97.

Wan, H. 2013. Does incorporating non-linearity into discretionary accrual models improve their performance? Advances in Accounting: Incorporating Advances in International Accounting 29(1): 85-96.

Wan, H. D. and F. F. Chen. 2008. A leanness measure of manufacturing systems for quantifying impacts of lean initiatives. International Journal of Production Research 46(23): 6567-6584. (A DEA or unit-invariant leanness measure based on data envelopment analysis).

Watson, C. J. 1990. Multivariate distributional properties, outliers, and transformation of financial ratios. The Accounting Review (July): 682-695.

Weathers, H. T. Managerial profitability. Management Accounting (July): 25-27, 34.

Weathers, H. T. and C. A. Cheatham. 1976. Earnings statement for prediction, comparison, and evaluation. Management Accounting (March): 17-18, 26.

Webber, D. E. 1976. Metrication and the accountant. Management Accounting (June): 49-50.

Weinberg, G. M. 1999. Product/customer critical evaluation. Management Accounting (January): 25-28.

Weiner, N. and T. A. Mahoney. 1981. A model of corporate performance as a function of environmental, organizational, and leadership influences. The Academy of Management Journal 24(3): 453-470.

Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).

Weissenrieder, F. 1997. Value based management: Economic value added or Cash value added? (December). Social Science Research Network. (SSRN link).

Welbourne, T. M., D. E. Johnson and A. Erez. 1998. The role-based performance scale: Validity analysis of a theory-based measure. The Academy of Management Journal 41(5): 540-555.

West, R. R. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 67-70.

Westwick, C. A. 1966. A graphical treatment of gearing. Journal of Accounting Research (Autumn): 239-244. Gearing is financial leverage.

White, G. R. 1952. A set of charts for review of operations. N.A.C.A. Bulletin (November): 327-343.

Widener, S. K. 2006. Association between strategic resource importance and performance measure use: The impact on firm performance. Management Accounting Research (December): 433-457.

Widener, S. K. 2006. Human capital, pay structure, and the use of performance measures in bonus compensation. Management Accounting Research (June): 198-221.

Widmer, E. U. 1961. Toward clerical performance measurement. N.A.A. Bulletin (July): 80.

Wiersma, E. 2008. An exploratory study of relative and incremental information content of two nonfinancial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society 33(2-3): 249-265.

Wilcox, J. W. 1971. A simple theory of financial ratios as predictors of failure. Journal of Accounting Research (Autumn): 389-395.

Wilcox, J. W. 1973. A prediction of business failure using accounting data. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 163-179.

Wilcox, J. W. 1973. [Discussion of a prediction of business failure using accounting data]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 188-190.

Wilkins, A. L. and W. G. Ouchi. 1983. Efficient cultures: Exploring the relationship between culture and organizational performance. Administrative Science Quarterly 28(3): 468-481.

Wilkinson, J. W. 1975. The meaning of measurements. Management Accounting (July): 49-52.

Williams, S. 2004. Delivering strategic business value. Strategic Finance (August): 40-48. (Data warehousing and business intelligence technologies).

Williams, S. 2008. Power combination. Strategic Finance (May): 26-35. (The balanced scorecard and business intelligence).

Williams, S. 2011. 5 Barriers to BI success and how to overcome them. Strategic Finance (July): 26-33.

Williams, S. P. 2005. Meet the experts. Accounting Horizons (December): 255-265. (Related to the financial expert reporting requirements of the Sabanes-Oxley Act).

Willyerd , K. A. 1997. Balancing your evaluation act. Training (March): 52-58.

Wing, K. T. 2000. Painless performance appraisals. Strategic Finance (August): 62-65.

Winslow, C. D. 1969. Clerical work measurement techniques in a control system. Management Accounting (January): 43-47.

Wixon, R. 1949. The measurement and administration of income. The Accounting Review (April): 184-190.

Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit manager. The Accounting Review (October): 861-881.

Wolf, F. M. 1981. "The nature of managerial work - The case for unobtrusive measures revisited" - A reply. The Accounting Review (October): 971-974.

Wolf, R. 2016. Dashboard design: Using metrics to drive business performance. Strategic Finance (June): 20-27.

Woodbridge, F. W. 1939. Make it visual. N.A.C.A. Bulletin (November 1): 315-327.

Woodruff, R. L. 1961. Significant indicators for a one-page plant report. N.A.A. Bulletin (November): 83-86.

Woods, A. 2012. Subjective adjustments to objective performance measures: The influence of prior performance. Accounting, Organizations and Society 37(6): 403-425.

Wouters, M. and C. Wilderom. 2008. Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department. Accounting, Organizations and Society 33(4-5): 488-516.

Wouters, M., K. Kokke, J. Theeuwes and K. van Donselaar. 1999. Identification of critical operational performance measures - A research note on a benchmarking study in the transportation and distribution sector. Management Accounting Research (December): 439-452.

Wright, F. K. 1962. Measuring project profitability: Rate of return or present value? The Accounting Review (July): 433-437.

Wyman, H. E. 1977. Standardized debt coverage ratios. The Accounting Review (April): 503-507.

Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

Yigitbasioglu, O. M. and O. Velcu. 2012. A review of dashboards in performance management: Implications for design and research. International Journal of Accounting Information Systems 13(1): 41-59.

Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.

Young, M. and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field based study. Journal of Management Accounting Research (5): 300-326. (Summary).

Young, R. A. 1986. A note on "Economically optimal performance evaluation and control systems": The optimality of two-tailed investigations. Journal of Accounting Research (Spring): 231-240.

Yu, S. C. 1969. A flow-of-resources statement for business enterprises. The Accounting Review (July): 571-582.

Yuthas, K. and M. M. Eining. 1995. An experimental evaluation of measurements of information systems effectiveness. Journal of Information Systems (Fall): 69-84.

Zadrozny, W. 2006. Leveraging the power of intangible assets. MIT Sloan Management Review (Fall): 85-89.

Zeller, T.L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30.

Zelnick, J. 1963. Use of index numbers for appraising management performance. N.A.A. Bulletin (September): 29-32.

Zhang, D., K. Linderman and R. G. Schroeder. 2014. Customizing quality management practices: A conceptual and measurement framework. Decision Sciences 45(1): 81-114.

A-F  |  G-M  |  N-Z