Productivity and performance indicators in enterprise agreements

Kim Langfield-Smith, Dagmara Madden

Research output: Contribution to journalArticleResearchpeer-review

1 Citation (Scopus)

Abstract

The design and implementation of performance measurement systems is a major interest of management accountants. In recent years many organisations have made enterprise agreements with their employees, often specijjing performance indicators on which to base wage increases. This paper explains how performance indicators are used in enterprise agreements and considers alternative definitions of indicators and their limitations. It argues that performance indicators in enterprise agreements should be consistent with wider organisational performance measurement systems, particularly those having a strategic focus.

Original languageEnglish
Pages (from-to)33-42
Number of pages10
JournalAustralian Accounting Review
Volume8
Issue number16
DOIs
Publication statusPublished - 1 Jan 1998

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