Abstract
This chapter discusses how senior managers of an organization influence their employees to implement organizational strategy. The chapter focuses on the contributions management accounting scholars have made to this endeavor under the research heading "performance management." This literature, although first appearing under the heading of management control, was started in the 1950s. As this chapter shows, the performance management literature can be readily connected to the more contemporary work of Quinn and Rohrbaugh (1983) and Cardinal et al. (2017). Four main management accounting approaches, featuring budgets, responsibility centers, organizational scorecards, and organizational culture audits, are used to influence employees' implementation of their organizations' strategies. In addition to presenting and critically discussing each accounting approach, the chapter identifies opportunities in management accounting research to progress the theory and practice of performance management scholarly work.