TY - JOUR AB - Purpose 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.Design/methodology/approach 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.Findings 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.Originality/value 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. VL - 28 IS - 4 SN - 0114-0582 DO - 10.1108/PAR-02-2016-0012 UR - https://doi.org/10.1108/PAR-02-2016-0012 AU - Islam Syrus PY - 2016 Y1 - 2016/01/01 TI - Reconceptualizing the notion of relations underlying performance measurement models: Implications for research T2 - Pacific Accounting Review PB - Emerald Group Publishing Limited SP - 411 EP - 418 Y2 - 2024/03/28 ER -