Performance Implications of Strategic Performance Measurement in Financial Services Firms

By Christopher D. Ittner, David F. Larcker, Taylor R. Randall. 2003

1,226 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ec6d67e298b276cd3dc642a8258a039d33b54a68

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Citations in the corpus

Organization structure, competition and performance measurement systems and their joint effects on performance (2011, background): “However, the results of the impact of PMSs and their organizational context are mixed (Davis and Albright, 2004; Hoque and James, 2000; Ittner and Larcker, 1998a; Ittner et al., 2003; Malina and Selto, 2001).”
The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance (2008, background): “In particular, Ittner, Larcker, and Randall (2003) argue that researchers need to devise improved methods for determining what firms mean by contemporary PMS.”
Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, neutral): “…are positively associated with elf-reported economic performance (Hoque and James, 000), perceptual satisfaction by users (De Geuser et al., 009; Ittner et al., 2003; Speckbacher et al., 2003), accountng performance (Davis and Albright, 2004), and stock arket performance (Crabtree and DeBusk,…”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Integrated performance measurement (Chenhall, 2005; Ittner et al., 2003; Kaplan & Norton, 1992; Kaplan & Norton, 1996; Libby, Salterio, & Webb, 2004) Strategic decisionmaking 1.”
Balanced scorecard in SMEs: effects on innovation and financial performance (2017, neutral): “An important advantage of this choice is that analysis of a single industry presents higher internal validity than multi-industry analysis, as a number of spurious effects can be better controlled (Ittner et al. 2003). solution yielded nine factors with eigenvalues greater than 1.0.”
Dynamics of performance measurement and organizational culture (2006, background): “On the other hand, emerging literature suggests that the use of performance measurement systems, such as the balanced scorecard, does not make any difference to business performance (Neely et al., 2004; Ittner et al., 2003).”
Implementing Performance Measurement Innovations: Evidence from Government (2004, background): “See Ittner, Larcker, and Randall (2002) for a discussion of these theories.”
What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008, neutral): “In the financial services industry, Ittner et al. (2003) find that the structured measurement approaches, the balanced scorecard, economic value measurement, and causal business modelling are associated with higher measurement system satisfaction by users within the firm.”
Marketing Performance Measurement Systems: Does Comprehensiveness Really Improve Performance? (2012, background): “…concepts.4 The first component, breadth, is the extent to which the MPMS provides a diverse picture of the marketing function through a variety of financial and nonfinancial as well as leading and lagging measures of marketing performance (Ittner, Larcker, and Randall 2003; Pauwels et al. 2009).”