Performance measurement

Textbook (chapter)


Maloney, Suzanne. 2014. "Performance measurement." Birt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy (ed.) Accounting: business reporting for decision making, 5th ed.. Brisbane, Australia. John Wiley & Sons. pp. 608-652
Chapter Title

Performance measurement

Book Chapter CategoryTextbook (chapter)
ERA Publisher ID2349
Book TitleAccounting: business reporting for decision making, 5th ed.
Authors
AuthorMaloney, Suzanne
EditorsBirt, Jacqueline, Chalmers, Kerryn, Byrne, Suzanne, Maloney, Suzanne, Brooks, Albie and Oliver, Judy
Page Range608-652
Chapter Number14
Number of Pages45
Year2014
PublisherJohn Wiley & Sons
Place of PublicationBrisbane, Australia
ISBN9781118624180
Abstract

This chapter discusses performance measurement. Many aspects of an entity can be measured, including the performance of the entity as a whole, specific divisions or even individual employees. Linking the performance measurement system to organisational objectives ensures that the focus is on the goals of the entity. Contemporary performance measurement systems include a balance between financial and non-financial measures, and between short-term and long-term measures. There is also a growing expectation that environmental and social performance should be measured and reported. Such measures should be simple to apply and understand, and should link the operations with strategy and encourage beneficial behaviour.
Performance measurement tools covered in this chapter include the balanced scorecard, environmental and social measures, and financial measures such as return on investment, residual income, and economic value added. Non-financial performance measures and issues relating to individual performance measurement are also discussed.

Keywordsperformance measurement
ANZSRC Field of Research 2020350105. Management accounting
350107. Sustainability accounting and reporting
350503. Human resources management
Public Notes

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Byline AffiliationsSchool of Commerce
Institution of OriginUniversity of Southern Queensland
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