An Innovative Performance Measurement System & Sustainability The Case of a Developing Country

This book assesses the architecture of performance measurement systems (PMS) in emerging countries, utilizing a mix of theoretical frameworks and empirical evidence, with Bangladesh as a case context. It examines the evolution and improvement of performance measurement over time with the introduction of new tools, such as multiple dimensional measures and the balanced scorecard (BSC). The book explores the historical and cultural roots of PMS within the context of developing countries and its latest developments in the context of sustainability practices and sustainable development.

Additionally, this book provides empirical evidence from the banking sector in Bangladesh, highlighting the factors driving firms to adopt new PMS. This book is an invaluable resource for researchers and policymakers interested in performance measurement systems in developing countries, offering a foundation for future research and policy initiatives.

Chapter 1: Introduction.- Chapter 2: Multi-Dimensional Performance Measurement Practices in Developing Countries: A Review of the Literature.- Chapter 3: Updated Review of the Literature on Performance Management and Performance Measurement Systems in Developing Countries (2013–2023).- Chapter 4: Revisiting Performance Measurement and Management Control Systems at the Edge of Sustainable Development and Mandatory Sustainability and Carbon Standards.- Chapter 5: Influences on the Use of Multi-Dimensional Performance Measures in Banks: An Institutional Perspective.- Chapter 6: Intangible Assets, Multi-Dimensional Performance Measures and Organisational Performance: a Direct and Mediating Relationship.- Chapter 7: Conclusion.

Habib Zaman Khan is an Associate Professor at the Canberra Business School, University of Canberra,  and is also the Director of the Master of Professional Accounting (MPA) program. As an academic leader, Dr. Khan has published in various prestigious accounting and business journals and has won multiple awards for teaching and research performance. He was also a finalist for the VC Equity & Diversity award at the University of Canberra. Dr Khan’s work has been extensively cited by academics (measured by Google scholar citation index) as well as in reports published by the World Bank, UNDP, and governments in multiple countries such as Canada, Indonesia, and the UAE. Dr. Khan is a Fellow member of CPA Australia (FCPA) and regularly engages in professional activities to bridge the gap between academia and practice.