The measurement of innovation is a challenging task for management accounting practitioners and researchers alike. To tackle this task, key performance indicators (KPIs) can be used to measure and follow up innovation. This case study shows how KPIs are used to measure innovation after strategic changes due to competitive pressures. The findings of this study indicate that KPIs in innovation are usually complemented or supplemented with other information, as a stand-alone KPIs in innovation display a great deal of incompleteness. KPIs in innovation seem to be subjective and used in unintended ways, so understanding innovation KPIs in use, is a game of reading between the lines.
- Produktionsteknik, arbetsvetenskap och ergonomi
- Performance measurement
- innovation measurement
- case study
- Process industry