Delivering the goods at TNT: the role of the performance measurement system

Justice as a rationale for the controllability principle: A study of managers’ opinions

“…Despite these theoretical arguments, empirical studies indicate that the controllability principle is not always strictly applied (Atkinson, 1987;Bushman et al, 1995;Dent, 1987;Drury and El-Shishini, 2005;Fremgen and Liao, 1981;Merchant, 1987Merchant, , 1989Moon and Fitzgerald, 1996;Otley, 1990;Ugras, 1994;Vancil, 1979). Managers are frequently expected to achieve financial objectives that incorporate, to varying degrees, factors they do not control, while year-end adjustments for the effects of uncontrollable factors in performance assessment reviews are only partially applied (Merchant, 1989).…”

An investigation of the effect of Balanced Scorecard implementation on financial performance

“…According to Moon and Fitzgerald (1996), standards should be quantifiable and achievable. The rewards system should be clearly understood, rewards should be meaningful, and standards upon which employee performance is measured should be under the control of the employee.…”

“…The rewards system should be clearly understood, rewards should be meaningful, and standards upon which employee performance is measured should be under the control of the employee. See Moon and Fitzgerald (1996) for a complete discussion of their framework. 3 See, for example, Terziovski et al (1997), Chenhall (1997), Lau (1997), Groves and Valsamakis (1998), Perera et al (1997) and Ittner and Larcker (1998). Recent literature includes three attempts to associate BSC usage and improved organizational performance.…”

Managing through measures: a study of impact on performance

“…De Toni and Tonchia, 2001;Eccles, 1991;Eccles and Pyburn, 1992;Kaplan andNorton, 1966, 2001;Moon and Fitzgerald, 1996;Otley, 1999 (Kaplan, 1984;Johnson & Kaplan, 1987), be they internal and external or financial and non-financial (Keegan et al, 1989); leading and lagging (Kaplan & Norton, 1996) or balanced (Kaplan & Norton, 1992).  The structure (the way the individual measures interrelate) too has been found to be important to the users of measurement systems (Lipe & Salterio 2000, be that a pyramid (Lynch & Cross, 1991), matrix of results and determinants (Fitzgerald et al, 1991), strategy map (Kaplan & Norton, 1996) or a success map .…”