What question did this study set out to answer?

The central aim is to explore how different management accounting measurement designs can mitigate myopic behavior by focusing on customer satisfaction.

June 15, 2026Journal of Management Accounting Research

On the Design and Choice of "Modern" Management Accounting Measures.

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Authors

THThomas HemmerRice University

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Implication

The paper introduces a model exploring measurement designs to improve customer satisfaction in management accounting, indicating how to avoid myopic behaviors.

Key Points

The central aim is to explore how different management accounting measurement designs can mitigate myopic behavior by focusing on customer satisfaction.
Introduces a model for assessing alternative measurement designs such as ratios.
Examines two measurement designs to enhance management's focus on customer satisfaction.
Identifies conditions favoring one measurement design over the other.
Clarifies how specific designs can effectively direct management attention to customer satisfaction.
Finds that certain measurement conditions can significantly reduce myopic decision-making behavior.

Cite This Study

Thomas Hemmer (1996) studied this question.

synapsesocial.com/papers/6a2f9866a1cfeec4908295fc https://doi.org/10.2308/jmar-9702114357

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Implication

The paper introduces a model exploring measurement designs to improve customer satisfaction in management accounting, indicating how to avoid myopic behaviors.

On the Design and Choice of "Modern" Management Accounting Measures.

Discussion

Member takes

Implication

Key Points

Cite This Study

On the Design and Choice of "Modern" Management Accounting Measures.

Discussion

Member takes

Implication

Key Points

Cite This Study

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