Performance measurement

Birt, Jacqueline and Chalmers, Keryn and Byrne, Suzanne and Brooks, Albie and Oliver, Judy (2012) Performance measurement. In: Accounting: business reporting for decision making, 4th ed. John Wiley & Sons Australia, Ltd., Brisbane, Australia, pp. 560-606. ISBN 9780730302414

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This chapter discusses performance measurement. Many aspects of an entity can be measured, including the performance of the entity as a whole, specific divisions or even individual employees. Linking the performance measurement system to organisational objectives ensures that the focus is on the goals of the entity. Contemporary performance measurement systems include a balance between financial and non-financial measures, and between short-term and long-term measures. Such measures should be simple to apply and understand, and should link the operations with strategy and encourage beneficial behaviour.
Performance measurement tools covered in this chapter include the balanced scorecard, return on investment, residual income, and economic value added. Non-financial performance measures and issues relating to individual performance measurement are also discussed.

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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: No
Item Status: Live Archive
Additional Information: Textbook. Chapter 14
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 24 May 2013 02:18
Last Modified: 23 Aug 2017 04:04
Uncontrolled Keywords: employees; staff; performance; productivity
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150305 Human Resources Management
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services

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