Understanding non‐financial performance measurement practices in Japanese banks: A new institutional sociology perspective

This paper reports the performance measurement practices of four Japanese banks. The research is a field study informed by the new institutional sociology theory. It sought to understand and explain what factors affected the design and use of non-financial performance measurement systems in the bank...

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Veröffentlicht in:	Accounting, auditing, & accountability auditing, & accountability, 2002-01, Vol.15 (2), p.162-183
Hauptverfasser:	Hussain, Md Mostaque, Hoque, Zahirul
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Accounting Auditing Bank operations Banks Design engineering Economics Japan Measurement Neoinstitutionalism Organizational effectiveness Performance measurement Reproduction Sociological theory Sociology
Online-Zugang:	Volltext
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