تئوری و عمل سنجش عملکرد
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|46928||2014||10 صفحه PDF||سفارش دهید||7460 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Management Accounting Research, Volume 25, Issue 2, June 2014, Pages 147–156
This paper builds on principles and techniques developed in measurement science, as currently understood in physical sciences and engineering, to improve the theory and practice of performance measurement. To do so, it firstly discusses three fundamental positions on measurement, characterized as metaphysical, anti-metaphysical and relativistic. Subsequently, it lays the foundations of a pragmatic epistemology of measurement in both physical and social sciences. Finally, these insights are integrated through the examination of possible advances in both the theory and practice of performance measurement in organizations.