... Strategic Management Journal, 17(9) (1996), 693-712. Banker, R. D., S. M. Datar and R. S. Kaplan, "Productivity Measurement and Management Accounting& quot;, Journal of Accounting, Auditing and ... (see, for example,Banker, Datar and Kaplan 1989). Strategic Management Accounting and Control Rajiv D. Banker Ashbel Smith Chair in Accounting and Information Management The University of ... operations and oflearning and growth, and modelling of cause -and- effect relationships, between and within perspectives, which constitute theprofit-generating process. iv. The Banker and Johnston...