The purpose of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint offers.
This is a conceptual paper, which primarily builds on and extends the contemporary research that challenges the traditional viewpoint that cause-and-effect relations are a necessary element of every PMM.
The reconceptualized viewpoint suggests that a PMM can be built on any combination of cause-and-effect, finality and logical relations, as opposed to only cause-and-effect relations. This paper presents several exciting research opportunities that the reconceptualized perspective offers.
The different types of relations underlying PMMs and their appropriate validation techniques are a relatively novel concept and also, a complex phenomenon which has received very limited attention in the accounting literature. This paper extends this nascent literature by outlining the research implications of this novel concept.
The author highly appreciates the helpful comments and guidelines provided by editors, Paul Rouse and Julie Harrison, as well as two anonymous reviewers.
Islam, S. (2016), "Reconceptualizing the notion of relations underlying performance measurement models: Implications for research", Pacific Accounting Review, Vol. 28 No. 4, pp. 411-418. https://doi.org/10.1108/PAR-02-2016-0012Download as .RIS
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