Alignment of performance measurement to sustainability objectives: A variance-based framework
Meaningful incorporation of environmental and social responsibility goals into organizational strategic plans requires a mechanism to measure and reward performance contributing to that objective. This paper formulates such a framework using management accounting concepts. We demonstrate that the be...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier
2013
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| Online Access: | http://hdl.handle.net/20.500.11937/54580 |