ABSTRACT
Performance management is an important element of an organisation’s management-control processes and has been a focus of management-accounting research for more than two decades. This chapter presents a review of behavioural issues associated with organisational performance-management practices. This review covers the period from 1992 to 2015, contributing to the literature on performance-management systems (PMS) in a number of ways. First, it provides the most current review of PMS behavioural research. Second, it extends prior reviews by assessing the behavioural causes and consequences of PMS. Finally, it assists PMS researchers to identify areas for further research.
