Multi-Dimensional Performance Measurement Practices in Developing Countries: A Literature Review and Future Research Direction

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    Abstract

    This study reviews work on multi-dimensional performance measurement (MPM) and MPM tools such as the balanced scorecard (BSC) in developing countries. 103 papers published by accounting, performance measurement and management journals between 1987 and 2013 are analysed according to their topics, settings, theories and research methods. The principal findings are that firms in developing countries: use MPM but rates vary between countries; BSC was a popular MPM tool; MPM usage was related to varied internal and external factors; the manufacturing sector was the main focus of MPM research; and most studies fail to explicitly articulate their theoretical perspective, identify research gaps or reveal their research motivation. Following this review on MPM usage, MPM in developing countries is presented, and important future research directions identified and presented in the form of research questions.
    Original languageEnglish
    Pages (from-to)497-517
    Number of pages21
    JournalCorporate Ownership and Control
    Volume13
    Issue number2
    Publication statusPublished - 2016

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    Developing countries
    Literature review
    Performance measurement
    Research directions
    Balanced score card
    Research methods
    Performance management
    External factors
    Manufacturing sector
    Internal factors
    Accounting performance

    Cite this

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    title = "Multi-Dimensional Performance Measurement Practices in Developing Countries: A Literature Review and Future Research Direction",
    abstract = "This study reviews work on multi-dimensional performance measurement (MPM) and MPM tools such as the balanced scorecard (BSC) in developing countries. 103 papers published by accounting, performance measurement and management journals between 1987 and 2013 are analysed according to their topics, settings, theories and research methods. The principal findings are that firms in developing countries: use MPM but rates vary between countries; BSC was a popular MPM tool; MPM usage was related to varied internal and external factors; the manufacturing sector was the main focus of MPM research; and most studies fail to explicitly articulate their theoretical perspective, identify research gaps or reveal their research motivation. Following this review on MPM usage, MPM in developing countries is presented, and important future research directions identified and presented in the form of research questions.",
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