Coming up short on nonfinancial performance measurement.

By Christopher D. Ittner, David F. Larcker. Harvard Business Review, 2003

809 citations recorded by the source corpus.

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Citations in the corpus

Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “The financial support of Ernst & Young, the ICAEW, and The Wharton School are gratefully acknowledged. to link improvements in their intangible asset measures to financial gains (e.g. Ittner and Larcker, 2003, 2005).”
Organization structure, competition and performance measurement systems and their joint effects on performance (2011, background): “…presence of measures in any or all of the four dimensions of the BSC, this paper also adopts the notion of measurement system linked to strategy and incentives, based on recent calls for viewing a PMS in a “causal model” or “strategy map” context (Kaplan and Norton, 2001; Ittner and Larcker, 2003).”
DETERMINANTS OF ORGANIZATIONAL PERFORMANCE: THE CASE OF ROMANIA (2011, methodology): “To diagnose the performance measurement process we developed, based on the indicators identified by Kaplan & Norton (1993) respectively Ittner & Larcker (2003), a list of 22 financial and non-financial indicators.”
Firm Performance: Definition and Measurement Models (2019, background): “Ittner and Larcker (2003) point out the mistakes that firms make when trying to measure the non-financial performance: 1.”
A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance (2009, background): “For further discussion see Ittner and Larker (2003).”
Reducing conflict in balanced scorecard evaluations (2007, background): “Recent studies (Ittner & Larcker, 2003; Ittner, Larcker, & Randall, 2003b), however, suggest that the causal links between driver and outcome measures are often overlooked.”
Assessing the Performance of Business Unit Managers (2007, unknown): “This is a potentially important finding because extant work that models the choice of non-financial measures omits this variable from analysis (e.g., Ittner, Larcker and Rajan 1997; Ittner et al. 2003; Said, HassabElnaby and Wier 2003).”
Relations among Measures, Climate of Control, and Performance Measurement Models* (2007, unknown): “Ittner and Larcker (2003) observe that cause-and-effect relations among firms’ multiple performance measures often are neither specified nor measured well.”
The dynamics of value creation: mapping your intellectual performance drivers (2004, methodology): “A better understanding of value creation can then be used as the basis for validation as well as decision-making (Ittner and Larcker, 2003).”