Pacific Accounting Review: Volume 24 Issue 3

Performance management under conditions of uncertainty: some valedictory reflections

David Otley

This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw…

Performance measurement in Indonesia: the case of local government

Rusdi Akbar, Robyn Pilcher, Brian Perrin

The purpose of this paper is to investigate the implementation of performance measurement systems (PMSs) in Indonesian local government (ILG) using Smart PLS. Couched within an…

Public sector commercial orientation and the social contract: A study of performance management in a non‐competitive environment

Ali Rkein, Brian Andrew

The aim of this paper is to study the workings of commercial orientation, with a focus on performance management, in an environment that is characterised by limited competition…

Gender, operational efficiency, population density and the performance of mirofinancing institutions

Gemunu Nanayakkara, Lokman Mia

The purpose of this research is to investigate the effect of operational efficiency, gender of the borrowers and the population density on the performance of microfinancing…

Making management accounting research more useful

Kenneth A. Merchant

The purpose of this paper is to discuss the general failure of management accounting research to be useful for practitioners.

We must overcome the controversial relationship between management accounting research and practice: A commentary on Ken Merchant's “Making management accounting research more useful”

R. Murray Lindsay

The purpose of this paper is to expand on some of the points made in Ken Merchant's paper (this issue) in connection with the research‐practice gap.

Performance measurement and management special issue

Ralph Adler, Carolyn Stringer, Paul Shantapriyan

Special issue on the New Zealand capital market