What is it about?

This paper sheds some lights on various types of relations based on which performance measurement models can be built.

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Why is it important?

The different types of relations underlying performance measurement models and their appropriate validation techniques are a relatively novel concept. This paper suggests that a performance measurement model can be built on any combination of cause-and-effect, finality and logical relations, as opposed to only cause-and-effect relations.

Perspectives

I hope readers will find this article interesting.

Dr. Syrus Islam
Auckland University of Technology

Read the Original

This page is a summary of: Reconceptualizing the notion of relations underlying performance measurement models, Pacific Accounting Review, November 2016, Emerald,
DOI: 10.1108/par-02-2016-0012.
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