Research on Performance Measurement in Service Businesses, reported in Management Accounting, found that 'performance measurement often focuses on easily quantifiable aspects such as cost and productivity whilst neglecting other dimen- sions which are important to competitive success'. You are required:

(a) to explain what 'other dimensions' you think are important measures of performance; (8 marks)

(b) to describe what changes would be required to traditional information systems to deal with these 'other dimensions'. (9 marks)