Breaking new ground: settings where performance measurement is important but less studied

Management accountants’ core research expertise as specialists of measurement is not only pertinent to analyze and inform recent changes in managerial practice, but also increasingly relevant in contexts and settings beyond business organizations, where we may not traditionally have focused our attention. Given that measurement is expanding beyond the financial (even in business organizations), there is great potential for management accounting research to play an increasingly prominent role in guiding the use of information to facilitate and influence decision making in a broad range of economic activities in and around any type of organization where there is significant demand for informative measurement to bring about accountability.