... School.IMA (1993), Cost Management Update, 32 (October), US Institute of Management Accountants, Cost Management Group.IMA (1995), Cost Management Update, 49 (March), US Institute of Management Accountants, ... Cost Management Group.IMA (1996), Cost Management Update, 64 (June), US Institute of Management Accountants, Cost Management Group.Ittner, C.D. and D.F. Larcker (1998a), ``Innovations in performance ... degree of attainment of such objectives in a dynamic way, increases the likelihood of success of such projects. In fact, one of the research priorities in the CRM field is the development of metrics...