strategic performance measurement system characteristics（strategic performance measurement system characteristics）.docVIP

Strategic Performance Measurement System Characteristics, Outcomes, and Performance Dr. Al Bento and Dr. Lourdes F. White, University of Baltimore Baltimore, MD 21201-5779 ABSTRACT This study provides and tests a model to explain how characteristics of strategic performance measurement systems (SPMS) influence SPMS outcomes which, in turn, impact firm performance. Using data from 1,990 companies in a wide range of industries included in the AICPA Performance Measurement Practices Survey, we employed path analysis and stepwise regression to test the model. We found empirical support for