Article

Principles to guide the development and use of effective performance measures

  1. David S. Crandon†,
  2. Kenneth A. Merchant PhD‡

Article first published online: 17 AUG 2006

DOI: 10.1002/pfi.2006.4930450205

Issue

Performance Improvement

Performance Improvement

Volume 45, Issue 2, pages 17–22, February 2006

Additional Information

How to Cite

Crandon, D. S. and Merchant, K. A. (2006), Principles to guide the development and use of effective performance measures. Perf. Improv., 45: 17–22. doi: 10.1002/pfi.2006.4930450205

Author Information

  1. †

    David S. Crandon is a management consultant who has developed a methodology for helping clients build organizations that are better focused on identifying and capturing their best performance improvement opportunities. With this methodology, David has helped clients identify opportunities for sub-stantial earnings improvement (5% to 15% through tactical action, and 10% and more through strategic action). David started his consulting career with McKinsey & Company and later cofounded the Treasury Services Corporation, a consulting and software business that delivered information technology solutions to address a broad range of strategic, financial, and marketing business needs.

  2. ‡

    Kenneth A. Merchant, PhD, holds the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California (USC). At USC he has served as both Senior Associate Dean for Corporate Programs, Marshall School of Business, and as Dean of Leventhal School of Accounting. He has also held faculty positions at Harvard Business School and the University of Maastricht (The Netherlands). Professor Merchant is the author of eight books, including Management Control Systems: Performance Measurement, Evaluation and Incentives (with W. Van der Stede) and numerous journal articles. He received his PhD from the University of California-Berkeley.

Publication History

  1. Issue published online: 17 AUG 2006
  2. Article first published online: 17 AUG 2006

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