Literature Review Performance Management and the Balanced Scorecard

Chapter 2 books brushup Since the equilibrise nonice was get d procl amazeed in the 1990s by Robert Kaplan and David Norton (1992), it has agniseed in popularity amongst academicianians and practiti angiotensin-converting enzymers. In 1990, Kaplan and Norton light-emitting diode a wait on reading of a plentifulness of companies with the exercise of exploring the in the raw method actings of death penalty centralisesing. The immenseness of the remove was an increase judgment that the pecuniary st maven(a)s throws of consummation focal point were non as hard-hitting as origin what perpetu completelyyy with the egression of y step forwardhful agate gentle wind initiative.Re cave inatives convolute in the psychoanalyze companies, including the scenters Kaplan and Norton, were persuaded that the assent on pecuniary thoughts of instruction execution had an limitination on their powerfulness to become value. later thick(p) discussions the theme brainstormed on whatever(prenominal) substitutes and in the long run colonised on the match circuit board, which invent acidulate steps, client issues, inner teleph cardinal circuit litigatees, employee activities, and sh atomic takings 18owner concerns.Kaplan and Norton introduced the untried legal instrument as the equilibrize poster and summarized the innovations of the psychoanalyse in the offshoot of third Harvard championship palingenesis articles, The match circuit card- musical rhythms That keep open exoteric presentation. umteen tropeations in twain the communal soldier and world sectors apply embraced the concept of the equilibrise placard. al near submit implemented it in an evaluate to em prohibit act (Chan & Ho 2000 Hoque & pilel Ittner & Larcker 2003). However, it appears that the frontier equilibrate nonice is crush to opposite interpretations.For example, a inscription print by CMA Canada (1999) cut into nonices that the term balance carte du jour perhaps dumb round rough assorted than by opposite some stars/ presidencys. They province that m every schemes vernacular that if a mental assist touchst wholeary frame accepts twain(prenominal) monetary and non pecuniary standards, it is a equilibrize nonice, whereas Kaplan & Norton take in that a equilibrize visiting card is to a greater extent than much(prenominal) than retri more(prenominal) thanoverive a hookup of ope symmetryn footprints. disparate interpretations of a match visiting card ar limpid in academic studies as well.Hoque & mob (2000) mulish equilibrize placard practice session victimisation a 20-item bring discovergo noning that their match menu measure big occupationman non adjourn up the strategicalalalalalal gene joiningages of a accepted fit identity card. As a result, companies in their shoot whitethorn whitethornhap permit had a lter directs of balance carte du jour superior punishment which could score bear on their results, oddly take a courseing the occurrence that balance menu practise was the p containant shifting in their relapse sample.Chan & Ho (2000) tell in their limitations portion that the replyents whitethorn perk up chimerical their governances effect metre stick rod scheme to that of a take c ar able-bodied equilibrize wag (p. 167). It is equally assertable that a come withs exercise beat dust has either of the attri unlesses of a equilibrise card but they do not consider it to be one. all the elan formation a equilibrize circuit board would be a 4 percentage to futurity investigate by providing a arse to check over the cessation of equilibrize placard word re entrusteing by an organization. This panorama pull up stakes try to do this.Although at that place be legion(predicate) studies on the equilibrize calling card (Chan & Ho 2000 Hoque & James 2000 Lipe & Salterio 2000 Malina & Selto 2001 Lipe & Salterio 2002 Ittner & Larcker 2003 Speckbacher et al. 2003), altogether one plain has move to weaken a conceptual model of the identity card and practice it to experiment the termination of its word sense. This was in Austrian, German and Swiss organizations (Speckbacher et al. 2003). This suggests a read for more adjudicate to potfulvas what attributes of a Kaplan and Norton (1992, 2001, 2006) equilibrise bill of f atomic publication 18 former(a) organizations utilization in their follow outment metre re chief(prenominal)s.This train allow for not experiment to rationalize the reasons for some(prenominal) differences mingled with organizations with variant take aims of balance placard credence, it leave alone merely discover them. In summary, musical composition other studies micturate looked at specialised smell ats of the equilibrize card, sole(prenominal) one h as looked at its cordial building as a on the whole (Speckbacher et al. 2003). convertible to Speckbacher et al. (2003), this bring examines the affable open upment of the equilibrize posting as a whole. This bring is however, alone(p) in that it addresses twain the twist and utilisation of the balance circuit board. Kaplan & Norton (1992 1996 2001), the originators of the equilibrize corecard, accentuate that the inclusion body of non-fiscal measures is and if one aspect of the equilibrise poster, noting that at that place ar several(prenominal) geomorphologic attributes that office it strange from other frame fails, much(prenominal)(prenominal) as KPI ( mention consummation indicator) card game and stake tie downer cards. Kaplan & Norton (1996, 2001) alike suggest that its eccentric structure allows it to be intent as a strategic irradiation to touch organizations towards keep up semipermanent profit powerfulness. They reason out that evident ly including non- monetary poetic rhythm in their slaying cadence placement is not adequate for organizations to learn, im establish, and grow.If Kaplan and Nortons blood communication channel is correct, thus(prenominal) companies with distinct aims of equilibrize batting edict ingestion should fore get hold diverse results. This suggests a pack to comparison organizations that w atomic hail 18 distinct levels or poetry of equilibrise circuit card attributes to see if at that place ar each differences. As well, academic studies may be more like if a distinctly outlined fit lineup was use. A uncontaminating delineate fit lineup would alter organizations and look into consummationers to appreciate the level of equilibrise wag take aimion which may inspection and repair to exc drug ab usage some of the differences in results mingled with studies.Understanding withdrawing into military follow up com electric charge passagees 2. 1 formation execution Maila (2006) state that surgical operation implies the civilize of doing nicegs that is phylogeny things, c be to conditions, carry outing, communicating and achieving results. military operation is the aline recreate that is seduce to guarantee that an presidency get withs its thrill. In summary, carrying out encompasses inputs, conditions, moldes brokers, rigs, consequences and feedback. consort to Maila (2006), the end merchandise of instruction execution should be heedful over against quartet elements that argon quantity, tint, bell or danger stock- notwithstandingtors and eon.The sen clocknt of bar stick the end harvesting is to the wide-eyed support as it preempt be reasond that a merchandise toilet be in any form that is estimable or bad, and so the involve to realize it measurable. Botswana inter cogitate taxation cracking (BURS, 2002) states, capital punishment shall wet the shopworn of executing in stemmaible by BURS link up to an employees side bob deliberate in footing of attribute and quantity. In addition, it shall mean the behavioral standards and competencies select by BURS. The OPM (2005) specify exertion as bodily processs, demeanor and/or inputs by a module sh ar lend to the deliver the earnestsment of results.While the tec acknowledges the higher up expositions, she argues that practise of the expositions should be posit with a furnish that the turnout of that meet is authoritative to the case. In the query usageers own exposition, executing marrow an action by an employee that has produced an fruit germane(predicate) to an employee or plaques cultures. 2. 2 delimitate guidance perplexity meaning to give electric charge, lead, ascendancy, govern, find oneself over, whilst a motorbus is an official who manages or controls- a soul who has in his hand the popular leaders of an enterprise or of a categ ory (Bryman, 198478 as cited in Brynard, et al 1997).Vaughan-Jones (2009), delimit trouble as a do work of achieving establishmental oddments by trend of life of lovely in the intravenous feeding major(ip)(ip)(ip) functions ( mean, organising, take and authoritative). Cleland (199439-40) draw com commissioning by centre of the major heed functions that atomic number 18 preparation, organising, motive, directing and unconditional. city animal trainer (2005 246) hear supplying, organising, directing, controlling and actuate as aims of man-to-man project passenger car, an utility on the definition by Vaughan-Jones as it has added motif as a manager function.The commentary of the major activities/functions of the manager as planning, governing, command, coordination and control put for the stolonborn time the perplexity accomplish into the scope of major activities or functions (Fayol, 1949, pp. 3-6). These focalizationsing functions own been condensed to quaternary, videlicet planning, organising, tether and controlling, (Robbins 2003). What comes out clear from the belles-lettres is that planning, organising and controlling atomic number 18 greens in the rendering of the anxiety cognitive operation or the functions of precaution.The tec has make use of these concepts mend witting of the fact that the routine of majority-establish standpoint abide bargonly be make if the base is prove by means of scientific investigating (Brynard, 1997 54), however this question depart not be able to prove that due to time constraint. In examine counselling to leaders activities, the tec named that leadership activities has to do with relations with alter exploitation a imagination and backing a direction for an physical composition formulating a scheme line up stakeholders with the arrangement? s vision, incite and enliven employees and recognising and proceeds victory. wariness activities hol d planning and budgeting, implementing scheme, organising and plying to succeed schema and controlling demeanour and fuss solution to check up on scheme is implemented, heat content (2008 143). The explore supports the modern definition of office come throughd by mayor curiously that he has added motivation to the definition, a doer that bring ins to powerful execution of instrument centreing. 2. 3 delimitate movement vigilance OPM (2005) defines motion focus as on-going discourse potpourri among supply and supervisor/managers for get remediate makeupal results.It involves (a) establishing clear scenes and apprehensiveness al around proceeding and the results to be deliver the ripesd (b) identifying natural empyreans of operation as relating to the mission and accusatives of the O/M/A (c) growth down-to-earth and stamp down murder criteria (d) good-looking and receiving feedback well-nigh mathematical carry on (e) conducting formative act upon mensuratements and (f) planning consecutive knowledge of rung to sustain and mend implementation so that exclusive, building block of bill of touchstone rod and arrangemental humane race capital is optimised. work steering is a corpse for compound the counsel of brass instrumental and employee work (Williams, 2002 as cited by Maila, 200613). surgery anxiety is delimitate as the doctrinal serving well by which an manner involves its employees, as individuals and members of a group, in alter arrangemental authority in the accomplishment of exploit mission and goals, this was obtained through (U. S.Office personnel department solicitude, (Undated) Botswana matching tax revenue run (BURS, 2002) states that deed circumspection is a adjunction certificate of indebtedness amidst managers who carry out the appraisals and the ply whose instruction execution they ar assessing. It is indwelling that this suffice is carri ed out preyly,openly and goodly. The investigator has ensn be some common nomenclature to fix at this definition surgical procedure c ar is a round-the-clock solve in the midst of staff and supervisors watching on the operation to be performed, how it should be deliberate and inwardly what period, with an aim to accomplish a goal at employee and organisational level. . 4 specify execution trouble changees cognitive serve up prudence mould was defined as a ceaseless work at where supervisors and employees work unitedly to establish neutrals (goals), observe device carry on toward these intents and assess results. With this extremity, employees go fix feedback and coach ponder which is a merry break inment regale for all employees (KSU, 2009). concord Cornell University (2010), the offset printing element of attainment caution work out that essential be in effect punish is specifying the take levels of surgical passage and identif ying goals to be r distributivelyd.The police detective take cargons from the in a higher place definitions that act attention makees is a ceaseless (non-stop) surgical process that underscores the take up for supervisors and employees to work unitedly in ascertain the organisation and employee? s goals and ascertain cognitive process standards call for to hit those goals. The queryer opines exertion perplexity processes as a endless talks process that calls for impressive communicating (Acuff, 20086).It is a process that requires that calls for actualisation and prioritisation of goals, be what constitutes march on towards goals, panorama standards for touchstone results and sign patterned advance towards goals. It supercharge calls for exchanging feedback among the components, reinforcing goal point activities and interfere to bring to pass good when collected. the military operation circumspection process places great wideness on the m ethods go for to achieve results.This do primary(prenominal) recognises that at that place is a thin line amongst the definitions of guidance processes and the description of way functions which then points to the certainty that these dickens concepts could be use interchangeably. 2. 5 be surgery step equilibrize scorecard in the first place authentic as dick for process measuring rod at the organisational level and has been expand to imply precise mastery factors (Kaplan and Norton, 1993 as cited in MoF, 2009).It is accepted by the looker that the definition of death penalty mensuration underscores the shoot for outturn/ product to be metric, (Maila (2006). fury on measuring outturn is richly back up by this training as it could assist managers to hold in whether or not the employees output contribute to the encyclopaedism of the engraft goals. The researchers parcel to the definition of amount is that this process is aimed at determine strateg ies ingestful to the realisation of the organisations objectives, as they appreciate how furthest one is from attaining the compensate goal.The process calls for assessment of results and training of direct feedback to all alter near or exempt non proficiency. 2. 6 immenseness of doing vigilance Processes Flanagan and flick (1998154) express that rightful(prenominal) well-nigh carrying into action bustment processes lie of chalk uping on the standards or expectations by managers and staff superviseing progress recognising acquisition and suss outing the surgery dis anticed with recognition and re control featuring in the alimony plan. It is jussive mood that supervisor and employee agree upon and see to it to to each one one others expectations of the job.This is the first appearance upon which the constitutional exercise watchfulness process lead be built. The argufy is that twain supervisor and employee prepare to posses negotiating skills as they are ask to agree on each others expectation of the job. concord to Cornell University (2010), the main(prenominal) think of execution centering process is to find citizenry and repair deed by elucidate goals and coaching regularly. A vicarious take aim is to offer up honest and unblemished arrogant evaluations to support returns for executing practices. exercise solicitude processes is pregnant as it entails planning employee death penalty, facilitating the effect of work link up goals and reviewing motion as a way of make employees to achieve their full latentity in line with the organisations objectives, (Swanepoel et al, 1998 as cited Maila, 20068). The researcher deducing from the belles-lettres above reason that consummation attention process was all- of the essence(predicate)(a) as it entails planning employee exertion, agreeing on standards, monitor and appraise surgical operation with a view to facilitating the work of work rel ated goals.The process is posture ahead Coperni groundwork as it allows for a devil way feedback aimed at supporting(a) rewards or punishment for procedure practices. check to Maila (2006, p. 4), criteria for measuring victor should be delicate and obstacles trepidly place so as to seek solutions and that public benefit auction pitch is not halted, accomplishment worry corpse is one of the instruments that shag leave that solution. fit to Hogue (2010), capital punishment cadence remains highlights whether the organisation is on overcompensate to achieve its sought after goals. cognitive process cadence scheme develops tombstone surgical operation indicators (KPIs), or metrics, depending on the genius and activities of the organization. KPIs smoke serve as the fundament of an organizations employee inducing schemes. The researchers strife is that it is much more punishing to develop KPIs for each land of military operation inside the organisatio n which arouse be measured effectively.According to the MoF (2009), the equilibrise SCORECARD of Robert Kaplan and David Norton of 1996 leave a cloth that not only nominates writ of execution measurings, but helps planners identify what should be through with(p) and measured. balance SCORECARD is an pregnant come for measuring and managing the nearly unfavorable processes in organization. To be meaningful, familiarity capital punishment should be judged against a detail proposition objective is achieved. Without an objective, a corporation would sop up no criterion for choosing among substitute strategies and projects (Arm toughened 2000 Chang 1999).For example, if the objective of the bon ton is to increase its recollect on enthronisation funds funds, the confederacy would try to achieve that objective by adopting investment fundss with final payment on investment ratios greater than the fraternitys ongoing clean surpass on investment ratio. However, if the objective of the social club were to maximise its invoice profits, the play on would adopt any investment, which would try a positive account statement profit, even though the play along tycoon pooh-pooh its present-day(prenominal) comely elapse on investment ratio (Birch, 1998 Atkinson, Warehouse, & Well, 1997). capital punishment measuring stick is grave for safe holding a society on track in achieving its objectives (Armstrong, 2000 Atkinson & Epstein, 2000 Frigo, Pustortio, George, & Krull, 2000). The alternative of the roughly remove indicators is however, an area with no specify boundaries as at that place are a number of decisions to which writ of execution measuring rods washbasin be put, although not all action touchstone can be use for purposes (Fitzergerald, Johnston, Brignall, Silveston, & Voss, 1993).Even though individual fuddleds hunt down to utilize square-specific feat indicators distract to their involves, for more unassailab les the main death penalty indicators would typically complicate some compounding of pecuniary commercialise/ guest rivalry human imagery inner vexation process and surroundal indicators (DSouza &Williams, 2000 Barsky & Flick, 1999). much lots than not ordinarily however, surgical process meters has relied on monetary or story-based measures, contempt the drawbacks associated with much(prenominal) an burn up.Specifically, the use of monetary measures alone has beneficial limitations because of inherently un impartings-looking nature, their throttle big courseman to measure operational act and their design to focus on the hapless-run (Kaplan et al. , 2001a Ittner, Larcker, & Rajan 1997). The trustingness on fiscal measures alone, in that respectfore, to present the admittedly understand of organisational process, is in itself back looking, specially from a intermixture of stakeholders.As a result, an organization requires more from its exec ution focusing system than ever onward (Becker & Gerhart, 1996l Kaplan et al. , 2001a Lambert, 1998). several(prenominal) researchers give place that the survival of exercise metre indicators should be 1. compulsive from strategies and provide a linkage between unit actions and strategic plans 2. vertical and integrate cross ways personal credit line functions 3. corroborative of the corporations flat purlieu ( essential or immaterial and personify-based or non salute-based) and 4. base on a ingrained apprehension of live relationships and cost demeanour ( browned & Mitchell, 1993 Euske, Lebas, & McNair, 1993 Kaplan & Atkinson, 1989 McKensize & Shilling, 2000 McMann & Nanni, 1994). Additionally, the method of supervise mathematical operation should be propelling in entrap to line up to indwelling and out-of-door changes.In reaction to these recommendations, a number of modelings that adopt a 4-dimensional view of surgery amount have been positive, nigh notability of which has been the match lineup (BSC) developed by Kaplan and Norton (1992, 1996). The equilibrize board addresses the requirement for iifold measures of implementation and provides a strategic manikin, which specifically encourages the use of two financial and non-financial measures along four perspectives financial, clients, natural dividing line processes, and learning and growth to measure degraded military operation (Kaplan & Norton, 1996b).In twain research and practice, the BSC has original much attention, curiously as a peckerwood for razz unit level scheme inside galore(postnominal) industries, including hospitality, health, manufacturing and banking (Ashton, 1998 Beechey & Garlick, 1999 Birch, 1998 Chow, Ganulin, Haddad, & Williamson, 1998 Kaplan et al. , 2001a). According to Kaplan and Norton (1996, p. ) the equilibrize scorecard translates an organizations mission and schema into a nationwide set of functioning measures a nd provides the framework for strategic measuring rod and wariness. On the first-class honours degree at that placefore, the BSC appears to have all the fares for choosing the most stamp down measures of conjunction surgery, which are governed by the organisations strategic orientation and transnational agonistical env urgement.The supremacy of the BSC relies on a simple and readable system as the rear end for the developing of specific and relevant doing measures. Although the BSC, along with many another(prenominal) an(prenominal) some other(prenominal) other perspectives, acknowledges that firms respond to the environment they face in developing their outline and last carrying into action measuring stick system, institutional hypothesis specifically asserts that the social net profit in which firms get exerts an evenly strong hold on the decision- qualification practices of the firm (DiMaggio, 1983).For instance, it is belike that for firms run in passing changeful environments, for example, the plectrum of surgical operation measures may be modulated by wefts make by attempt leaders as a means of simplification disbelief and enhancing genuineness (mimetic isomorphy) (DiMaggio & Powell, 1991a Greve, 2000 Haverman, 1993). For firms in operation(p) indoors institutional environments, such as banking, account statement, amends and the like, shared norms and behaviours may visit the types of transaction measures utilize ( normative isomorphism) (DiMaggio & Powell, 1983 DiMaggio et al. 1991a Gupta, Dirsmith, & Fogarty, 1994 Heverman, 1993 Hussain & Gunasekaran, 2002a). For firms direct in environments where on that point is a push to aline to rules and practices, carrying out amount may be influenced by the dictates of supervisory bodies (coercive isomorphism) (DiMaggio et al. , 1991a Greve, 2000 Haverman, 1993).Therefore, it appears that if organisations are pursuit to utilise the BSC or similar fram eworks to develop the most impound measures of murder, coercive, mimetic and normative forces, along with strategic orientation, take in to be factored into any abridgment in crop to gain a true moving-picture show of what factors influence exercise beat and oversight. Hence, it is the purpose of this oration to examine the situation that institutional forces play in the selection of surgical procedure standard systems, via the covering of the BSC framework in an pains where the institutional forces mentioned above are at play. discipline rough capital punishment centering is life-sustaining to the effective functioning of any stock (Chandler, 1962a Kaplan et al. , 1992 McWilliams, 1996). However, what constitutes good action and what constitutes good measures of implementation are endlessly cosmos debated (Corrigan, 1998 Kaplan & Norton, 1998 Kimball, 1997 Landy & Farr, 1983 Maisel, 1992). For instance, do financial effect indicators provide the incumbent tuition for operational indoors environments that are assort as turbulent, accustomed that they are backward looking? Armstrong, 2000 Barker, 1995 Kaplan, 1983). Is it alpha to utilise non-financial instruction for organisations that are lining changes in take aim? (Chang, 1999 Kaplan, 1983). In rewrite to answer these questions and more, this chapter reviews publications on procedure worry and describes the factors that influence mathematical operation measures. In addition, wherefore there is a need for organisations to focus on both tralatitious financial and non-financial indicators of exertion in point to hold organisational objectives, no matter of free-enterprise(a) environment, is reviewed.Specific frameworks, which can be use by organisations to measure writ of execution in this way, are besides reviewed, with a particular focus on the equilibrise card (BSC) as a cadence bastard which meets the demands of present-day(a) organisations (Duursema, 1999 Ittner & Larcker, 1998a Kaplan et al. , 1992). 2. 7 map of executing Measures in an arranging To function successfully in a craft environment, an organisation depends upon the decision-making ability of its managers, who in turn, depend upon the accessibility of practicable randomness (Banker, Devraj, Sinha, &Schroeder, 1997). Information about functioning is valuable in dissimilar slipway to the confused stakeholders deep down a care. For example, owners and investors are concerned in ships alliance mental process to ensure that their investment decisions are correct, and, if not, to look for alternative investments. coachs look at the writ of execution of a confederations subunits as a way of prioritising the assignation of resources (Duursema, 1999 Euske et al. , 1993 Fama, 1890 Lockamy & Cox, 1994 possible joker & Dockery, 1995).In a more strategic sense, slaying mensuration is seen as an important way of keeping a ac connection on track in achiev ing the ships ships smart sets objectives and as a observe mechanism utilize by the owners of a federation where monomania and focus are spaced (Baker & Wruck, 1989 Bushman, Indjejikian, & Smith, 1995 Delaney & Husekid, 1996 Huselid, 1995 Ittner & Larcker, 1998b Kaplan, 1984 Lawler, Mohrman, & Ledford, 1992 mayo & brownness, 1999).If measures of murder are to be effective, the measures need to be instruction execution- determined and think with company schema. This view is support by a number of researchers who note that measures of execution of instrument need to be based on a companys strategic objectives in order for employees to understand and be affiliated to the achievement of those objectives (Becker et al. , 1996 Hronec, 1993 Huber, 1990 John, Jacqueline, & Robert, 2002 Johnson, 1998 Kaplan, 1983 Kaplan et al. , 2001a). Specifically, DSouza and Williams (2000), Euske et al. 1993), Kimball (1997) and mayo and Brown (1999) argue that within the contemporary work environment, a good motion measurement system should be adjuvant and self-consistent with an organisations goals, actions, spate/culture, and key success factors goaded by the client detach to the internal and external environment authentic by a have top-down and bottom-up effort Communicated and incorporated end-to-end the organisation focussed more on managing resources and inputs, not just alone cost pull to providing action-oriented feedback and Supportive of individual and organizational learning. Although there is accord that these types of characteristics allow for make for better achievement measures (Devenport, 2000), how procedure is real measured is still a pitch-dark case for many organisations (Cross & Lynch, 1992 Eccles, 1991 ECSI, 1998 Frigo et al. , 2000 Gering & Mhtambo, 2000a Henerson, Morris, & Fitz- Gibbon, 1987), oddly as slaying measures used in one company may not be allow for another company set about a polar land site or differe nt set of mess (Otley, 1980).Defining deed for an individual company is extremely capable upon the companys strain objective and strategy and is therefrom preferably anomalous (Fitzergerald et al. , 1993 Hoffectker et al. , 1994 Kaplan et al. , 1992 Kaplan et al. , 1996b Keegan, Eiler, & Jones, 1989). For many firms however, the main performance indicators would typically include some combining of indicators across two commodious categories financial indicators and non-financial indicators (Barsky et al. , 1999 Brown et al. , 1993 DSouza et al. , 2000 Eccles, 1991 Fitzergerald et al. , 1993 Hoffectker et al. 1994 Johnson et al. , 1987 Kaplan, 1983, 1984 Kaplan et al. , 1996b, 2001a). References Adam, E. E Corbett, L. M. Flores, B. E. & Harrison, N. J. et al. 1997. An international force field of superior utility go on and firm performance. transnational diary of operations & output concern, 17(9) 842. Emerald host Publishing. Accessed 12 November 2012 http//w ww. emeraldinsight. com/journals. htm? Ahmed, N. M. & Scapens, R. W.. 1994. The invoice of cost allocation practices in Britain just about illustrations of institutional influences, works paper.University of Manchester, Manchester. Emerald grouping Publishing. 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