# Performance measurement systems, hierarchical accountability and enabling control

> Research article (Accounting and Business Research, 2021) · cited 12× · AI/ML

**Wikidata**: [openalex:W3199381971](https://www.wikidata.org/wiki/openalex:W3199381971)  
**Source**: https://4ort.xyz/entity/performance-measurement-systems-hierarchical-accountability-and-enabling-control