Journal article

A multi-method approach to building causal performance maps from expert knowledge

MA Abernethy, M Horne, AM Lillis, MA Malina, FH Selto

Management Accounting Research | Published : 2005


This paper describes a multi-method approach to building the foundations of a causal performance measurement model. Such models have received considerable attention in the management accounting literature in recent years. Conventional models, such as the balanced scorecard commence with the strategic understanding of top management which is then translated into operational measures at lower levels. In contrast, this study proposes methods of performance mapping that draw on the knowledge of experts who control core-operating tasks. Causal knowledge is elicited from individuals who through their experience and training have encoded relational or causal knowledge about complex systems; that is..

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