Misfit? The Use of Metrics in Innovation
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 uMeasuring innovation is a challenging but essential task to improve business performance. To tackle this task, key performance indicators (KPIs) can be used to measure and monitor innovation. The objective of this study is to explore how KPIs, designed for measuring innovation, are used in practice. To achieve this objective, the author draws upon literature on business performance in accounting a