Investigates how organizations pick which non‐financial measures to use to enable managers to know what requires attention, and what can be ignored for now. Lists out in a table format these essential differences between financial and non‐financial measures. Stresses there are two potential pitfalls: first is the tendency for non‐financial measures to run down with use; and, second, stresses the importance of looking at internally‐generated criteria in the light of external values. Confirms that reiteration of essential differences is a strong reminder of the ease in which non‐financial measures can multiply.
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