This paper integrates the management accounting and information systems literature in the context of performance measurement systems. Specifically, the paper introduces a new variable that measures the diversity of performance measurement categories included in an organization’s measurement system. Overall the paper provides evidence that employee outcomes are enhanced when an organization utilizes a broader set of performance measures. The paper also provides several suggestions for future research on performance measurement systems involving a cross-disciplinary approach.

Burney, L., and M. Matherly. 2007. “Examining performance measurement from an integrated perspective,” Journal of Information Systems, 21 (2): 49-68.