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Performance measurement and management


Special issue call for papers from Pacific Accounting Review

Guest editors:

Professor Ralph Adler, University of Otago, ralph.adler@otago.ac.nz
Dr Mansi Mansi, University of Otago, mansi.mansi@otago.ac.nz
Dr Rakesh Pandey, University of Otago, rakesh.pandey@otago.ac.nz

  • For further information, please contact: Professor Ralph Adler, University of Otago, ralph.adler@otago.ac.nz
  • Please forward this Call for Papers to colleagues who may be interested

Background

A special issue of Pacific Accounting Review (PAR) focusing on Performance measurement and management will be published in mid-2020. PAR, an international journal, publishes research into current developments in accounting and provides insight into how present practice is shaped and formed.

Measuring and managing performance are vital to the success of every organization. As such, an extensive multidisciplinary literature has developed around this topic. Theoretical and practical contributions have been made in a variety of business disciplines, including strategic management, accounting, human resource management, marketing, and operations management.  While scholars have approached the topic from many different perspectives – financial, operational, strategic, etc. – the common objective of their work has involved offering insights into the improvement of individual, group, and organization-wide performance.

As Anthony and Govindarajan (2007), Ferreira and Otley (2009), and Merchant and Van de Stede (2012) point out, performance measurement and management involves how managers influence other members of their organizations to implement strategy and pursue goals. This influence derives from the way managers structure their organizations, design and operate performance measurement systems, recruit and train employees, and develop and harness their organizations’ cultures (Sitkin, Cardinal, and Bijlsma-Frankema, 2010; Adler, 2011). While such a broad set of influences helps explain the wide-ranging, cross-disciplinary contributions that comprise this field of study, it is always the case that the research is focused on strategy implementation and goal attainment.

The special issue will explore contemporary issues in performance measurement and management. Authors wishing to submit papers to this special issue must ensure their work offers insights into promoting innovative and best practice in the theory and operation of performance measurement and management and the research must include organisational strategy/mission as a central part of the paper’s motivation and among its theoretical and practical implications. Furthermore, as is the case of all work published in PAR, the research must be academically rigorous, showcasing high levels of theoretical justification or development, analytical precision, and writing proficiency.

The following list offers a guide to some of the topics likely to be featured in the special edition:

  • Performance Measurement and Management relating to Budgeting, Strategic Planning, Performance Evaluation, Reward and Compensation, and Target Setting
  • Measuring and Managing Performance of Organisational Infrastructure, Information Technology, and Systems
  • Measurement and Management of Intellectual Capital, Intangible Assets, and Human Resource Development
  • Performance Measurement and Management of Government units, Not-for-Profit, and Healthcare
  • Multi-disciplinary Perspectives on Performance Measurement and Management
  • Performance Measurement and Management in cross-cultural settings and in bicultural and multicultural societal situations

PAR offers a unique forum for research relating to, and research from, the Pacific region. However, this special issue also welcomes original research papers which focus on other geographic areas.Submissions may draw on an array of theoretical approaches – including empirical, qualitative, theoretical and historical – and a variety of contexts.

Submission procedures

  • Interested authors should submit their full papers for editorial consideration by the due date of 31 July 2019. This submission date purposely follows the PMAA 2019 Conference, which will be held during 24-26 April 2019. It is expected that many of the submissions will have been presented at the conference, where they will have benefited from feedback.  Papers will be subject to PAR’s customary submission and external blind review procedures. All submissions must be original works that are not currently under review at other journals
  • Submission should be made via PAR’s submission system: http://mc.manuscriptcentral.com/parev
  • Please select “Performance measurement and management” from the drop down menu when submitting your manuscript.
  • Authors are required to follow the submission guidelines
  • Full papers must be submitted by 31 July 2019

References

Adler, R.W. (2011) Performance Management and Organization Strategy: How to Design Systems that Meet the Needs of Confrontation Strategy Firms, British Accounting Review, Vol. 43, No. 4, pp. 251-263.
Anthony, R. and Govindarajan, V. (2007). Management Control Systems (12th Edition), New York: McGraw-Hill-Irwin.
Ferreira, A. and Otley, D. (2009). The design and use of performance management systems: an extended framework for analysis, Management Accounting Research, Vol. 20, No. 4, 263-282.
Merchant, K.A. (2013) Looking back, looking forward, Journal of Management Accounting Research, Vol 25, No. 1, pp. 65–70.
Merchant, K.A. and  Van de Stede. W.A. (2012) Management Control Systems: Performance Measurement, Evaluation and Incentives, Essex: Prentice Hall.
Sitkin, S.B., Cardinal, L.B., Bijlsma-Frankema, K.M. (2010) Organizational Control – Cambridge Companions to Management Series, Vol. 4, Cambridge, UK: Cambridge University Press.

Biographical notes of the primary special issue editor:


Dr. Ralph Adler is a Professor in Accounting at the University of Otago, New Zealand. He is the Director of the Centre for Organisational Performance Measurement and Management at the University of Otago and the convenor of the Performance Measurement Association of Australasia. He qualified as a Certified Public Accountant (USA) in 1984 and was made a Fellow Chartered Accountant of Chartered Accountants Australia and New Zealand in 2016. He has held a number of editor and editorial board associations. His research interests are in performance management, strategic management accounting, organisational effectiveness, and business education.  He received his PhD in Organizational Studies from Albany State University and his MBA from Duke University.