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Journal ArticleDOI

Implementing performance measurement systems: a literature review

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TLDR
The literature on performance measurement system implementations is reviewed and it is concluded that the performance measurement literature is at the stage of identifying difficulties and pitfalls to be avoided based on practitioner experience with few published research studies.
Abstract
Currently, there is a great interest in performance measurement with many companies attempting to implement the balanced scorecard. However, there is also evidence that many of these implementations are not successful. This paper reviews the different performance measurement system design processes published in the literature and creates a framework for comparing alternative approaches. The paper then proceeds to review the literature on performance measurement system implementations and concludes that the performance measurement literature is at the stage of identifying difficulties and pitfalls to be avoided based on practitioner experience with few published research studies. This paper is the first of two, the second going on to consider performance measurement implementation from the point of view of the change management literature.

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Citations
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Journal ArticleDOI

Towards a definition of a business performance measurement system

TL;DR: A set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies, and a greater level of clarity in the performance measurement research arena will be encouraged.
Journal ArticleDOI

Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department

TL;DR: In this article, the authors report on characteristics of a development process that result in the PMS being perceived by employees as enabling of their work, rather than as primarily a control device for use by senior management.
Journal ArticleDOI

A grey-based DEMATEL model for evaluating business process management critical success factors

TL;DR: A methodology to evaluate BPM implementation critical success factors (CSFs) that can aid project managers make proper BPM investment strategies and insights into the application of the technique are presented.
Journal ArticleDOI

The development of SME managerial practice for effective performance management

TL;DR: In this article, the authors investigate the gap between theory and practice in performance management in small and medium-sized enterprises (SMEs) and analyse it in the light of specific SME characteristics and needs, to identify how SMEs can develop their managerial practice for effective performance management.
Journal ArticleDOI

Strategy implementation: a role for the balanced scorecard?

TL;DR: It is argued in the paper that the balanced scorecard, subject to the adoption of suitable processes, can address the key problems associated with strategy implementation including communication, the role of middle managers and integration with existing control systems.
References
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Book

The balanced scorecard : measures that drive performance

TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.
Book

The Balanced Scorecard: Translating Strategy into Action

TL;DR: The Balanced Scorecard approach retains traditional financial measures which reflect past organizational acheivements, but adds three new measures of future performance found necessary in this information age with its focus on customer relationships and long-term capabilities: customer, internal business process and learning and growth.
Book

Field theory in social science

Kurt Lewin
Journal Article

Using the balanced scorecard as a strategic management system

TL;DR: The concept of balanced scorecard was introduced by Robert S. Kaplan and David P. Norton as mentioned in this paper to measure performance from three additional perspectives: customers, internal business processes, and learning and growth.
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