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Individual Performance Measures: Effects of Experience on Preference for Financial or Non-Financial Measures

Advances in Management Accounting

ISBN: 978-1-78714-530-6, eISBN: 978-1-78714-529-0

ISSN: 1474-7871

Publication date: 3 July 2017

Abstract

Originality/value

We conducted our study in a controlled, experimental setting, including participants with diverse experiences. We provide direct evidence of participants’ experience and attitudes about the relative accounting qualities of financial and non-financial measures which we link to their choice of the most important performance measure. We link this choice to their performance evaluations.

Keywords

Citation

Roberts, M.L., Neumann, B.R. and Cauvin, E. (2017), "Individual Performance Measures: Effects of Experience on Preference for Financial or Non-Financial Measures", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Bingley, pp. 191-221. https://doi.org/10.1108/S1474-787120170000028007

Publisher

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Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited