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The purpose of this literature review is to identify the recent developmental changes in organisational performance measurement (PM) literature and identification of knowledge gaps in the field of PM. The review research pursued a...
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The purpose of this literature review is to identify the recent developmental changes in organisational performance measurement (PM) literature and identification of knowledge gaps in the field of PM. The review research pursued a systematic literature review technique and 73 articles have been reviewed. The review result has shown that there are three principal challenges that the field of PM literature should address to keep its developmental progress. First, there is lack of solid measurement theory (theories) that underpin performance measurement systems. Secondly, the necessary and sufficient conditions those performance measurement systems characteristics should fulfil are required to be sufficiently addressed. Moreover, there is inadequate due consideration of emerging PM and management subfields that could be resulted from changes in technological, global, natural and business trends. The result of this review research will have updated and additional input in the performance literatures and suggested future research directions.
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In the last decade, organizations have devoted enormous time and effort to the development of business performance measurement (BPM) systems. Many articles have been written on how to design and implement these types of systems. H...
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In the last decade, organizations have devoted enormous time and effort to the development of business performance measurement (BPM) systems. Many articles have been written on how to design and implement these types of systems. However, few studies have addressed the issue of why some organizations are better able to manage through measures' than others. In other words, why do some organizations struggle to ensure that action follows measurement, whilst others systematically use their metrics to inform their decision-making processes, and their subsequent actions? This paper aims to contribute to a more complete understanding of the use of BPM systems by reviewing the performance measurement literature developed in the management arena. It differs from previous examinations of performance measurement and management control systems in that it uses a broader scope and follows a new method of literature review applied to management research, namely, systematic review. The paper focuses on the thematic analysis of the review only. The insights extracted from the literature are articulated and presented in a management framework. In addition, the paper identifies different gaps in the literature that require further research.
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Measuring research and development (R&D) performance has become a fundamental concernfor R&D managers and executives in the last decades. As a result, the issue has beenextensively debated in innovation and R&D management literature. The paper contributes tothis growing body of knowledge, adopting a systemic and contextual perspective to look intothe problem of measuring R&D performance. In particular, it explores the interplay betweenmeasurement objectives, performance dimensions and contextual factors in the design of aperformance measurement system (PMS) for R&D activities. The paper relies on a multiplecase study analysis that involved 15 Italian technology-intensive firms. The results indicatethat firms measure R&D performance with different purposes, i.e. motivate researchers andengineers, monitor the progress of activities, evaluate the profitability of R&D projects, favourcoordination and communication and stimulate organisational learning. These objectives arepursued in clusters, and the importance firms attach to each cluster is influenced by the context(type of R&D, industry belonging, size) in which measurement takes place. Furthermore, afirm's choice to measure R&D performance along a particular perspective (i.e. financial,customer, business processes or innovation and learning) is influenced by the classes ofobjectives (diagnostic, motivational or interactive) that are given higher priority. Theimplications of these results for R&D managers and scholars are discussed in the paper....
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Measuring research and development (R&D) performance has become a fundamental concernfor R&D managers and executives in the last decades. As a result, the issue has beenextensively debated in innovation and R&D management literature. The paper contributes tothis growing body of knowledge, adopting a systemic and contextual perspective to look intothe problem of measuring R&D performance. In particular, it explores the interplay betweenmeasurement objectives, performance dimensions and contextual factors in the design of aperformance measurement system (PMS) for R&D activities. The paper relies on a multiplecase study analysis that involved 15 Italian technology-intensive firms. The results indicatethat firms measure R&D performance with different purposes, i.e. motivate researchers andengineers, monitor the progress of activities, evaluate the profitability of R&D projects, favourcoordination and communication and stimulate organisational learning. These objectives arepursued in clusters, and the importance firms attach to each cluster is influenced by the context(type of R&D, industry belonging, size) in which measurement takes place. Furthermore, afirm's choice to measure R&D performance along a particular perspective (i.e. financial,customer, business processes or innovation and learning) is influenced by the classes ofobjectives (diagnostic, motivational or interactive) that are given higher priority. Theimplications of these results for R&D managers and scholars are discussed in the paper.
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Purpose - Focussing on responsibility theory of management accounting, the purpose of this paper is to test how performance measurements are applied in divisionalised financial service companies. Management accounting theory sugge...
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Purpose - Focussing on responsibility theory of management accounting, the purpose of this paper is to test how performance measurements are applied in divisionalised financial service companies. Management accounting theory suggests that two different measures of branch performance should be computed: one to evaluate the economic performance of each branch and the other to evaluate the performance of branch managers (managerial performance). It also advocates that the evaluation of a manager's performance should consist of only those factors under his or her control. That is, divisionalised performance measurement should be based on the application of the controllability principle, the study also identified the contingent factors that impinged on the selection of performance measures and the allocation of common costs (ACCs) to branches. Design/methodology/approach - Using a survey questionnaire and analysis of financial statements of the 129 respondent companies the application of financial performance measures: non-financial performance measures and ACCs were tested. For the purpose of this study, dummy variables were assigned to represent whether or not an item is used, if an item is used 1 is assigned to that item and 0 if an item is not used. The values assigned were then summed up to represent the total score for each company. Descriptive statistics and regression analysis was performed to test the six hypotheses of the study. Findings - The study found that a substantial majority of respondents used different performance measures to evaluate the performance of their branch managers and the economic performance of branches. Both financial and non-financial performance measures were equally used in measuring the performance of branches and branch managers. The study also found that branch managers do not have full autonomy and control over the allocation of common resources costs which form part of their evaluation, even though accounting theory suggest that. The regression analysis results showed that firm size, liquidity and leverage were the factors that influence the decision to employ financial performance measures, non-financial performance measures and ACC by the respondent companies. Research limitations/implications - Despite the popularity of the balanced scorecard it is surprising to note that none of the respondents have ever used this as a performance measure. The implication is that knowledge of this performance measure is very low among the respondents. The excessive use of uncontrollable factors in the measurement process can reduce the morale of the staff involve hence steps should be taken to reduce their use. Originality/value - This is one of the few studies conducted on the application of performance measures in the financial services and also in a developing country setting. The findings would help organisations in both developing and developed economies to improve upon the application of performance measurement techniques in their branches/divisions.
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Purpose - The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a research agenda (RA) for future research...
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Purpose - The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a research agenda (RA) for future research. Design/methodology/approach - The paper uses a systematic review of the business, public and non-profit sector literature in examining what constitutes the fundamentals of PMS, and how these fundamentals have influenced the use of data (especially on non-financial data), development of measuring methods, measuring attributes and measuring process. Findings - The paper finds that there are a small number of articles providing that can be considered to have provided substantial discussion of the fundamentals of PMS. While there is no consensus on what constitute the fundamentals of PMS, using content analysis, citation analysis and on the strict criteria of necessary and/or sufficient for the existence of a PMS, this paper managed to characterize the fundamentals into six categories. This paper found that the field of PMS has not change much during the past 30 or more years, and there remains various pragmatic and research gaps that need to be addressed. Practical implications - The results, outcomes, and analysis of this paper have both practical and academic implications. The gaps and recommendations for future research is consolidated into a RA that provides practitioners to evaluate existing PMS, avoid issues and seek ways to develop a conceptual (theoretical) PMS that is of greater practical significance. Originality/value - The results of this study contribute toward providing an update of the current state of development and research into PMS; and managed to identify existing practical issues and research gaps of PMS, and provided a RA on which ongoing and future research efforts on this topic can be built upon.
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This study uses an analysis of public managers' own words to increase legislative use of performance measures in budgeting. Using data from a survey designed from a content analysis of local administrators' descriptions of effecti...
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This study uses an analysis of public managers' own words to increase legislative use of performance measures in budgeting. Using data from a survey designed from a content analysis of local administrators' descriptions of effective approaches, it shows that high quality budget analysis, political consideration, and effective communication can increase the chances for effective performance-based legislative funding. The findings can help managers effectively prepare and present their performance-based budget requests. The findings also speak to budgetary decision-making theory.
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Both professionals and academics have long criticized the use of traditional financial performance measures and called for balance in performance measurement systems. In 1992, Kaplan and Norton introduced the Balanced Scorecard an...
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Both professionals and academics have long criticized the use of traditional financial performance measures and called for balance in performance measurement systems. In 1992, Kaplan and Norton introduced the Balanced Scorecard and it has been adopted widely around the world and offered as a superior combination of nonfinancial and financial measures of performance. This paper is the result of a 15-year field study of a Fortune 500 company's Balanced Scorecard. Both qualitative and quantitative data were collected to address the following research questions with respect to the Balanced Scorecard: 1) What has changed over time? 2) What has not changed over time? 3) Why has it endured? Changes highlighted are that the Balanced Scorecard was unaffected by a major change in organizational structure, a narrowing of focus and reduction in the scope over time, processes for changing the design were formalized, and that it has become engrained in the compensation system. Factors that have remained constant over time are the purpose of the Balanced Scorecard, its use for relative performance evaluation, and its use as a tool for best practice sharing. Two factors that appear to explain why it has endured are its use as a learning and communication tool and its ability to influence behavior. The paper concludes with a list of key success factors for building and sustaining a successful scorecard. This list might also be helpful to researchers seeking to investigate the design, use or impact of a Balanced Scorecard.
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The Title V Maternal and Child Health (MCH) Block Grant is the linchpin for US MCH services. The first national performance measures (NPMs) for MCH were instituted in 1997. Changing trends in MCH risk factors, outcomes, health ser...
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The Title V Maternal and Child Health (MCH) Block Grant is the linchpin for US MCH services. The first national performance measures (NPMs) for MCH were instituted in 1997. Changing trends in MCH risk factors, outcomes, health services, data sources, and advances in scientific knowledge, in conjunction with budgetary constraints led the Maternal and Child Health Bureau (MCHB) to design a new performance measurement system.
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This paper presents a surprising result: changing a seemingly innocuous aspect of an experimental setup can cause a systems researcher to draw wrong conclusions from an experiment. What appears to be an innocuous aspect in the exp...
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This paper presents a surprising result: changing a seemingly innocuous aspect of an experimental setup can cause a systems researcher to draw wrong conclusions from an experiment. What appears to be an innocuous aspect in the experimental setup may in fact introduce a significant bias in an evaluation. This phenomenon is called measurement bias in the natural and social sciences. Our results demonstrate that measurement bias is significant and commonplace in computer system evaluation. By significant we mean that measurement bias can lead to a performance analysis that either over-states an effect or even yields an incorrect conclusion. By common place we mean that measurement bias occurs in all architectures that we tried (Pentium 4, Core 2, and m5 O3CPU), both compilers that we tried (gcc and Intel's C compiler), and most of the SPEC CPU2006 C programs. Thus, we cannot ignore measurement bias. Nevertheless, in a literature survey of 133 recent papers from ASPLOS, PACT, PLDI, and CGO, we determined that none of the papers with experimental results adequately consider measurement bias. Inspired by similar problems and their solutions in other sciences, we describe and demonstrate two methods, one for detecting (causal analysis) and one for avoiding (setup randomization) measurement bias.
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The purpose of this paper is to show how the present article illuminates the process of how information is constructed in performance measurement systems. The main argument for using performance measurement is that it creates poss...
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The purpose of this paper is to show how the present article illuminates the process of how information is constructed in performance measurement systems. The main argument for using performance measurement is that it creates possibilities for managers to gain knowledge about what is going on within the organization and direct future behaviour. The effectiveness of such a knowledge creation process is partly dependent on local circumstances of how information is being created. In large scale performance measurement systems we can expect that several people are involved in constructing information. These people are either directly involved or have indirect influence over the construction process. Different motives and cognition play an important role as information is shaped and reshaped from the collection of raw data until its final usage in management settings. The research field is provided with an alternative view of what it means to work with performance measurement. This includes decomposition of the traditional mechanistic view of performance measurement. Practitioners are urged to be reflective and careful in their usage of performance measurement as they cannot be viewed as objective facts of reality. The paper contributes with knowledge in an underdeveloped field of research, namely quality of information. It may provide a basis for further research and scholarly analysis.
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