Kershaw, Russ; Malhotra, D.K. - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 24-42
For years, researchers have suggested that the alignment of performance measurement systems with strategic goals can … motivate managers to take actions that are consistent with a firm's strategy. Recently, various performance measurement systems … between strategy and managers' actions, as well as the performance measure characteristics that affect managers' effort …