Introduction

Abstract

This volume of Advances in Management Accounting (AIMA) begins with a paper by Bento and White. This exploratory study aims at identifying the main characteristics of strategic performance measurement systems that influence the system outcomes and firm performance. Using data from nearly 2,000 companies in a wide range of industries, they employed path analysis and stepwise regression to test the model, and found empirical support for the model. The strategic performance measurement systems have a significant effect on human resource practices and business results. The degree of balanced scorecard adoption, the impact of the systems on human resources, and the use of nonfinancial performance measures were found to have the most effect.

Citation

Epstein, M.J. and Lee, J.Y. (2010), "Introduction", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. xv-xviii. https://doi.org/10.1108/S1474-7871(2010)0000018003