The DOI matches its OpenAlex record.
Innovations in Performance Measurement: Trends and Research Implications.
Open accessAbstract
Abstract Abstract: The objective of this paper is to foster research on recent innovations in performance measurement by providing a rich description of emerging measurement practices and suggesting directions for future research. Using survey data collected by consulting firms and government organizations, we examine three measurement trends: (1) economic value measures, (2) nonfinancial performance measures and the balanced scorecard, and (3) performance measurement initiatives in government agencies. Existing research on these topics is reviewed and research opportunities are highlighted.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cited by
Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757
Malina, M. A., & Selto, F. H. (2001) · Journal of Management Accounting Research · doi:10.2308/jmar.2001.13.1.47 · Cited by 820
Organizational culture and performance measurement systems
Henri, J.-F. (2006) · Accounting, Organizations and Society · doi:10.1016/j.aos.2004.10.003 · Cited by 700
Measurement of sustainability performance in the public sector
A. Adams, C., Muir, S., & Hoque, Z. (2014) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-04-2012-0018 · Cited by 240
Metadata
- Authors
- Ittner, C. D., & Larcker, D. F.
- Venue
- Journal of Management Accounting Research
- Publisher
- American Accounting Association
- Published
- 1998-09-01
- Volume
- 10
- Issue
- 10
- Pages
- 205-238
- ISSN
- 1049-2127 (ISSN-L)
- OpenAlex
- W29283245
- Cited by
- 619
- References
- 0
- FWCI
- 11.39
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Innovations in Performance Measurement: Trends and Research Implications. https://app.cochat.ai/papers/10.2308/jmar-2720283
- The paper
- Ittner, C. D., & Larcker, D. F. (1998). Innovations in Performance Measurement: Trends and Research Implications. Journal of Management Accounting Research. https://doi.org/10.2308/jmar-2720283
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
