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The theory and practice of performance measurement
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Micheli, Pietro and Mari, L. (2014) The theory and practice of performance measurement. Management Accounting Research, 25 (2). pp. 147-156. doi:10.1016/j.mar.2013.07.005 ISSN 1044-5005.
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Official URL: http://dx.doi.org/10.1016/j.mar.2013.07.005
Abstract
This paper builds on principles and techniques developed in measurement science, as currently understood in physical sciences and engineering, to improve the theory and practice of performance measurement. To do so, it firstly discusses three fundamental positions on measurement, characterized as metaphysical, anti-metaphysical and relativistic. Subsequently, it lays the foundations of a pragmatic epistemology of measurement in both physical and social sciences. Finally, these insights are integrated through the examination of possible advances in both the theory and practice of performance measurement in organizations.
| Item Type: | Journal Article | ||||
|---|---|---|---|---|---|
| Divisions: | Faculty of Social Sciences > Warwick Business School | ||||
| Journal or Publication Title: | Management Accounting Research | ||||
| Publisher: | Academic Press | ||||
| ISSN: | 1044-5005 | ||||
| Official Date: | June 2014 | ||||
| Dates: |
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| Volume: | 25 | ||||
| Number: | 2 | ||||
| Page Range: | pp. 147-156 | ||||
| DOI: | 10.1016/j.mar.2013.07.005 | ||||
| Status: | Peer Reviewed | ||||
| Publication Status: | Published | ||||
| Access rights to Published version: | Restricted or Subscription Access |
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