We chose 15 journals as the main source of our research.
We selected five key journals in accounting (ACC), five
key journals in operations (OPS), and five key journals
in strategy/general management (STR/MNG). The
selected journals were Accounting, Organization and
Society; The Accounting Review; Management Accounting
Research; Behavioral Research in Accounting; British
Accounting Review; Journal of Operation Management;
Operations Research; International Journal of Operations
and Production Management; International Journal of
Production Research; International Journal of Production
Economics; Long Range Planning; Strategy Management
Journal; Academy of Management Journal; Administrative
Science Quarterly; and British Journal of Management. We
selected these journals because, according to our scoping
study, they are the more likely to publish research
on CPM, and they are regarded as being of high quality
within each of the disciplines included in the review.
• Selected studies could also come from the references
included in the papers found in any of the above journals.
We chose this criterion to avoid missing relevant studies
published in journals other than the ones included in our
review. However, to preserve the quality of our literature
sources, if the paper found in the references was published
in a journal with less than two stars according to
the ABS Academic Journal Quality Guide (2010), the paper
was excluded from the review for quality reasons.
• The studies included in the review had to provide empirical
evidence on the consequences of CPM in for-profit
organizations regardless of the qualitative or quantitative
nature of their data. To narrow the focus of our review,
empirical work from not-for-profit and government
organizations together with theoretical or conceptual
papers were considered to be out of scope.
• The review took into consideration published work from
1992 to October 2011. The main reason for choosing 1992
as a cut-off point was the publication in that year of
the BSC framework (Kaplan and Norton, 1992), which
has been considered crucial for the development of CPM
research (Neely, 2005).
• If some portions of a study met the selection criteria
stated above and others did not, only the portions that
met the criteria were included in the review. The portions
that did not meet these criteria were omitted. For
We chose 15 journals as the main source of our research.
We selected five key journals in accounting (ACC), five
key journals in operations (OPS), and five key journals
in strategy/general management (STR/MNG). The
selected journals were Accounting, Organization and
Society; The Accounting Review; Management Accounting
Research; Behavioral Research in Accounting; British
Accounting Review; Journal of Operation Management;
Operations Research; International Journal of Operations
and Production Management; International Journal of
Production Research; International Journal of Production
Economics; Long Range Planning; Strategy Management
Journal; Academy of Management Journal; Administrative
Science Quarterly; and British Journal of Management. We
selected these journals because, according to our scoping
study, they are the more likely to publish research
on CPM, and they are regarded as being of high quality
within each of the disciplines included in the review.
• Selected studies could also come from the references
included in the papers found in any of the above journals.
We chose this criterion to avoid missing relevant studies
published in journals other than the ones included in our
review. However, to preserve the quality of our literature
sources, if the paper found in the references was published
in a journal with less than two stars according to
the ABS Academic Journal Quality Guide (2010), the paper
was excluded from the review for quality reasons.
• The studies included in the review had to provide empirical
evidence on the consequences of CPM in for-profit
organizations regardless of the qualitative or quantitative
nature of their data. To narrow the focus of our review,
empirical work from not-for-profit and government
organizations together with theoretical or conceptual
papers were considered to be out of scope.
• The review took into consideration published work from
1992 to October 2011. The main reason for choosing 1992
as a cut-off point was the publication in that year of
the BSC framework (Kaplan and Norton, 1992), which
has been considered crucial for the development of CPM
research (Neely, 2005).
• If some portions of a study met the selection criteria
stated above and others did not, only the portions that
met the criteria were included in the review. The portions
that did not meet these criteria were omitted. For
การแปล กรุณารอสักครู่..
