Tension Relevance

Posted: 21 May 2009

See all articles by Joel S. Demski

Joel S. Demski

University of Florida - Fisher School of Accounting

John C. Fellingham

Ohio State University (OSU) - Department of Accounting & Management Information Systems

Haijin Lin

University of Houston

Date Written: May 20, 2009

Abstract

Performance evaluation with multiple tasks and multiple measures is a favorite indoor sport, replete with coaches, clinics and Monday morning quarterbacks. Here we tweak the familiar LEN setting to exhibit a modest reluctance to feed it an ever increasing supply of measures.

Keywords: Tension relevance, multiple measures

JEL Classification: D80

Suggested Citation

Demski, Joel S. and Fellingham, John C. and Lin, Haijin, Tension Relevance (May 20, 2009). Journal of Management Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1407432

Joel S. Demski

University of Florida - Fisher School of Accounting ( email )

Warrington College of Business
PO Box 117166
Gainesville, FL 32611-7166
United States
352-392-7597 (Phone)
352-378-1079 (Fax)

John C. Fellingham

Ohio State University (OSU) - Department of Accounting & Management Information Systems ( email )

2100 Neil Avenue
Columbus, OH 43210
United States
614-292-2488 (Phone)
614-292-2118 (Fax)

Haijin Lin (Contact Author)

University of Houston ( email )

390F Melcher Hall
Bauer College of Business
Houston, TX 77204-6021
United States
7137437771 (Phone)

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