School of Accountancy
Presents information on a survey of Fortune 500 and Canadian Post companies relating to what nonfinancial performance factors are companies measuring and whether they are using the ones they measured. Indication that these factors are not used in planning; Drawbacks identified in the study; Degree to which top executives in these companies identify particular nonfinancial performance factors as important.
Stivers, Bonnie P., Teresa Joyce Covin, Nancy Green Hall, and Steven W. Smalt. "How Nonfinancial Performance Measures Are Used." Management Accounting 79.4 (1998): 44-48.