DartBoards and Clovers as new tools in sustainability planning and control
为管理会计目的讨论可持续性概念，提出基于飞镖盘和三叶草两种工具的绩效测量系统，整合财务、社会和环境指标，检测双赢与权衡情况。
Abstract Among organizations that recognize that a multidimensional perspective is necessary to integrate stakeholder needs into a long term value creation process, only in a few cases are performance measurement systems able to integrate financial indicators with social and environmental metrics. This paper first discusses the sustainability concept for management accounting purposes. After reviewing the literature addressing performance measurement system issues, the paper offers a view as to how implementation of management accounting for sustainability could progress. We suggest a performance measurement system based on two managerial instruments that organize a set of primary and secondary measures, connected with stakeholder satisfaction, and are able to detect and articulate both win–win and trade‐off situations. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.