PERFORMANCE MEASUREMENT: MEASURE SELECTION BASED UPON FIRM GOALS AND INFORMATION REPORTING NEEDS
研究开发了一个框架，帮助企业根据自身目标评估独特的测量需求，并选择最适合的绩效指标，避免收集无助于管理决策的信息。
Performance measurement is critically important to business success. Collecting and responding to information that does not provide management with guidance to meet established goals is counterproductive and potentially injurious to the success of the firm. This research develops a framework that allows individual firms to assess unique measurement needs in light of their stated goals, and to select performance measures most suited to addressing those measurement needs.