Multi-perspective performance reporting, continuous improvement and organisational performance

E R Iselin; L Mia; John Sands

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Multi-perspective performance reporting, continuous improvement and organisational performance

Conference paper

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Multi-perspective performance reporting, continuous improvement and organisational performance

E R Iselin, L Mia and John Sands

Proceedings of the 2009 Accounting and Finance Association of Australia and New Zealand Conference, pp.1-27

Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)

Accounting and Finance Association of Australia and New Zealand

2009

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Abstract

Accounting, Auditing and Accountability

multi-perspective

balanced scorecard

performance reporting

continuous improvement

organisational performance

The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The objectives of the research are to study organisations using MPRS and: (1) investigate the dimensions of multi-perspective performance reporting and organisational performance in that context, and (2) explore the relationship between CIS and organisational performance. We found (1) 10 dimensions of performance reporting, 7 multi-item dimensions and 4 single-item measures of performance, and (2) that CIS were positively associated with organisational performance.

Details

Title: Multi-perspective performance reporting, continuous improvement and organisational performance
Authors: E R Iselin (Author) - Bond University
L Mia (Author)
John Sands (Author) - University of the Sunshine Coast - Faculty of Business
Publication details: Proceedings of the 2009 Accounting and Finance Association of Australia and New Zealand Conference, pp.1-27
Conference details: Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)
Publisher: Accounting and Finance Association of Australia and New Zealand
Date published: 2009
Organisation Unit: University of the Sunshine Coast, Queensland
Language: English
Record Identifier: 99449515102621
Output Type: Conference paper

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