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This paper argues that currently management accounting is simply too narrow and proposes how to broaden its scope to make it more relevant and useful.

The approach is to provide a critique of the extent to which management accounting sufficiently deals with three primary areas that classic management accounting has been myopic about at least to some extent: Organizational control, Organizational measurement, and Intellectual assets.

The paper argues that management accounting has not taken a “deep dive” into these areas and has placed itself at risk of being marginalized. It presents potential frameworks and tools of organizational control, organizational measurement, and intellectual assets as “add-ons” to management accounting to increase its relevance and utility.

The paper shows how management accounting must be broadened to include all organizational measurement and accountability for planning and control.

The paper describes several global applications of the proposed revised frameworks, methodologies, and tools presented as potential add-ons to management accounting. These applications demonstrate the feasibility, utility, and generalizability of the broader management accounting “tool box” presented.

The paper proposes a revised paradigm for management accounting. This paradigm is original and its value is in serving as a catalyst for academics as well as practitioners to rethink and broaden the current paradigm of management accounting in order to be more relevant and useful. It provides a potential new set of tools for management accounting.

Chronicles the above‐named model, which was invented by two consultants in 1991 and updated in 1995. Uses a figure to show exactly what and how the performance pyramid is, and the way it works. Shows the three levels (top, upper management; middle layer, middle management; and lower management or supervisor layer at the bottom). Describes how the pyramid works and gives the reader good advice on all areas of the pyramid's coverage. Closes with a ten‐point guide to help a company measure up.

Euske and Malina (2005) have presented a thoughtful and constructive critique of my article entitled “Strategic Organizational Development and Financial Performance: Implications for Accounting, Information, and Control.” However, I disagree with a number of questions and criticisms they have raised.

The purpose of this paper is to provide a literature review of the performance measurement (PM) in maintenance. The authors aim to discuss the background and development of the PM for maintenance, besides defining the concept of performance measures for maintenance and the frameworks developed.

A detailed and extensive literature search and study was undertaken by the authors on the concept and definition of PM, performance indicators (PIs), maintenance performance indicators and various performance frameworks. The history and theory of PM over different phases of business and technological developments have been critically examined and analysed in this review paper.

This paper reviews and presents the different PIs and PM frameworks like; balanced scorecard (BSC), performance prism, performance pyramid and performance matrix, etc., and identifies their characteristics and shortcomings. After considering related issues and challenges, frameworks and approaches for the maintenance performance measurement (MPM) are also presented, where the emerging techniques like; emaintenance have also been discussed amongst others. More and more industries are applying the balanced and integrated MPM frameworks for their competitive survivability and sustainability.

The concept, issues and approaches considered for the MPM frameworks can be adapted by the practicing managers, while trying to define and develop an MPM framework for the operation and maintenance activities. The considerations of the advantages and limitations of different frameworks can provide insights to the managers for implementation.

Some literature reviews on MPM and MPM frameworks are available today. This paper makes an attempt to provide a detailed and relevant literature review, besides adding value in this new and emerging area.

This paper succinctly critiques the benchmarking literature and the performance measurement literature in regards to the novel concept of lead benchmarking as a possible means of achieving increased radical and innovative transformation in organizations. For the purposes of the paper, a working definition of lead benchmarking and performance measurement is: benchmarking and performance measurement, which focuses on analysing forward looking, predictive and future performance comparisons. This critique distinctly highlights that the currency of benchmarking and performance measurement needs a radical and indeed innovative transformation to adhere to the dynamics of the business environment. This critique raises various questions of interest. These issues will be investigated later through further research by conducting rich empirical research, whereby descriptions and explanations will be developed of the what, where, who, how and why of the benchmarking concept and the extent to which organizations carry out lead benchmarking

In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal failure. The literature on PMM is quite vast, but only few of the models address the problem in its entirety, while many other works focus on specific issues related to PMM. The purpose of this paper is to analyze the state of the art of PMM models and propose an integrated framework as a base for performance measurement and management design.

The evolution of the literature on PMM models and frameworks is highlighted starting from the development of the last twenty years. Further, the characteristics raised in the literature are merged so as to identify the milestones of an integrated performance measurement and management system. Based on it, an integrated framework is proposed as a base for a cohesive PMM design.

The framework integrates five systems: a performance system, a cost system, a capability evaluation system, a benchmarking system and a planning system.

Though the proposed framework is a starting point for performance measurement and management design, it provides important guidelines for successful implementations of PMM initiatives inside companies.

The paper elaborates on the findings in the literature through a review and explores how the framework proposed might be implemented and improved.

The framework is based on the belief that PMM study requires an intensive and deep comprehension of the business in focus, which begins with a complete analysis of all the key activities in the company and their related drivers. Accordingly, the framework proposed starts with a defining “which” information should be analyzed, “how” they should be processed and “how” they should be integrated for generating valuable information to facilitate managers' decision‐making processes.

Changes are inevitable and immanent elements of the contemporary world. The study in this subject matter was carried out in 30 cities all over the world. It has been discovered that the pace of life is 10% faster now than it was in the early 1990s. In addition, the ‘pace of life’ has a cultural value today. Speed means both progress and success. Deceleration means failure and loss.¹ Organisation’s ability to adopt to changes as well as stay agile may be perceived as the source of relatively sustainable competitive advantage. Based on this ability, four kinds of organisations (adaptive, visionary, opportunistic and passive) as well as three levels of companies’ ability to compete were indicated. Companies of the highest level are ready to compete by its broader competences on market knowledge. Business metrics and market measurement systems are the key elements of building market knowledge and creating sustainable competitive advantage. Here the reader can find the presentations of marketing audit, benchmarking, activity-based costing, Balanced Scorecard, performance pyramid, EFQM excellence model, marketing ROI, performance prism along with the key tips and hints for selecting business metrics and building measurement systems. Development of business measurement systems is a sophisticated process, more chess then checkers. For every organisation which is ready to make informed decisions and increase its ability to compete with a long-term perspective, development of an efficient measurement system is a starting point.

Maintaining a comfortable physical environment in the workplace is claimed to be vital as it will create a “healthier” building with optimum environmental conditions, which enable employees to be healthier and have a lower absenteeism rate, and hence be more productive. Thus, the purpose of this paper is to deal with the importance of physical environment comfort in the office workplace. Evaluation was made of the office workers’ performance that is mainly affected by levels of comfort in the office.

Three selected case studies were evaluated based on aspects of employees’ comfort, perceived health and absenteeism rate, by considering the elements of physical comfort that consist of room temperature, relative humidity and luminance level. The selected case studies were the Department of Development and Estate Maintenance of three research universities in Malaysia. Field studies were carried out using hygrometers and lux meters in measuring the said elements as well as post-occupancy evaluation, which involved 30 respondents for each case (total 90 respondents), to determine their perception of comfort and its effect on their health and absenteeism rate. Data collected were analysed using Statistical Package for the Social Sciences.

The results suggest that employees did not find luminance level uncomfortable, when compared with room temperature, thus proving that employees are more sensitive to room temperature comfort. Furthermore, when the room temperature comfort was low, significant correlations were found with health-related issues such as feeling “stuffy”, being easily tired and having difficulty concentrating.

This paper investigates the relationship between employee performance and a comfortable workplace environment. It could be concluded that an uncomfortable environment in an office workplace leads to health-related issues as well as increasing the absenteeism rate. High levels of employee absenteeism lead to decreased employee productivity, therefore affecting their work performance.

The purpose of this article is to provide an overview and evaluation of performance measurement systems and also present a framework for the selection of an appropriate performance measurement system for healthcare processes.

The paper provides a brief review of the existing performance measurement frameworks. On the basis of review, performance measurement system criteria are identified and accordingly a framework has been proposed for measuring performance in healthcare processes.

The measurement of performance of a healthcare organization is still an unresolved issue. A performance measurement system should be sensitive to changes in the external and internal environment of an organization. The proposed framework measures performance from a multi and interrelated perspective, namely efficiency, effectiveness and flexibility.

The study will help the healthcare organization to know how they are performing; it will also help in benchmarking the organization so that customers know the value of the money they pay for the service.

The framework presented provides a performance measurement system for healthcare processes that is sensitive to change in the external and internal environment of an organization.

The purpose of this paper is to investigate the impact of customer-focus on small medium enterprise (SME) performance from the perspective of a resource-based view (RBV).

This research study implemented a survey strategy to gather data from 255 respondents on the registered list of Ghana Enterprise Agency (GEA) in the eastern region of Ghana. Scales used to gather data were operationalized from previous research studies. A structural equation modeling (SEM) path analysis was used to estimate the impact of customer-focus on the performance of SMEs.

The outcomes of this study indicate that customer-focus has a significant positive impact on SME performance, hence backing the current demand for investigating the distinct influence of customer-focus on SME performance. The results show that customer-focus has a positive and significant relationship with financial performance, customer performance, internal business process performance and learning and growth performance, thus supporting the literature on the positive impact of customer-focus on SME performance. Therefore, customer-focus determinants used in this study, including co-creation, networking ties, customer insight and artificial intelligence marketing (AIM), are critical to the optimization of SME performance.

Notwithstanding the importance of this research study mentioned earlier, the study has limitations. Notably, the sample size of this study can be increased to capture SME respondents in other geographical zones that were not included in this study. Future research studies may address how business environment conditions moderate the relationship between customer focus and performance, and also the cause-effect of the relationship between customer focus and business environment conditions on SME performance.

The practical implications consist of two main items. First, this study empowers SME owners and managers to develop a customer focus technique as a central strategic goal in their quest for SME performance optimization. Second, SME owners and managers should progressively exploit the four determinants of customer focus which include co-creation, networking ties, customer insight and (AIM in order to accrue important resources for effective utilization of their customer focus competences as a way to enhance their performance.

This study is targeted at the sound development of SMEs to bring about poverty alleviation and employment. Poverty, unemployment and poor living standards are recognized as vital social challenges in most emerging economies. The establishment of customer focus as an important strategic capability provides opportunities for SME survival, profitability and growth.

Generally, the findings of this research study provide a strong backing to RBV perspective and the proposition that customer-focus and its determinants (i.e. co-creation, networking ties, customer insight and AIM) should be acknowledged as a vital strategic resource for optimizing the performance of SMEs. This research study also provides new knowledge contribution to the present body of knowledge on customer-focus orientation and management literature, particularly in the context of an emerging economy.