Performance Management: A Business Process View

Author(s):  
U. S. Bititci ◽  
A. S. Carrie ◽  
L. Mcdevitt
2018 ◽  
Vol 24 (3) ◽  
pp. 745-770 ◽  
Author(s):  
Ahangama Withanage Janitha Chandimali Abeygunasekera ◽  
Wasana Bandara ◽  
Moe Wynn ◽  
Ogan Yigitbasioglu

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research. Design/methodology/approach A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed. Findings The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review. Research limitations/implications The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work. Originality/value Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.


Author(s):  
Amin Kamali ◽  
Gregory S. Richards ◽  
Bijan Raahemi ◽  
Mohammad H. Danesh

Virtual organizations are becoming common in the new world of work characterized by modern data exchange capabilities. These organizations face new challenges in information sharing that traditional approaches cannot address. This research proposes a framework and architecture for providing performance data to partners in virtual organizations. The framework aligns the activities of partners in a virtual organization at three different layers and defines common performance measurement indicators at each layer. It also proposes an implementation architecture that enables inter-organizational performance management in collaborative environments. The proposed architecture is validated through a prototype developed using IBM business process and business intelligence products.


Author(s):  
Tharindu Patikirikorala ◽  
Indika Kumara ◽  
Alan Colman ◽  
Jun Han ◽  
Liuping Wang ◽  
...  

Author(s):  
Alina Igorevna Lykova

Business process management and performance management merge with each other as business process management evolves. Efficiency is a characteristic of the system in terms of the ratio of costs and results of its functioning, ability to lead to given results. Efficiency in the concept of process management is the measurement of predefined operational characteristics of the process: qualitative and / or quantitative indicators that characterize the process. The main indicators of process efficiency are the process efficiency indices. In addition, in the theory of performance management key performance indicators are emitted. Although they have much in common (relatively constant, measurable, assess progress, etc.), the main difference between these indicators is that process performance indicators measure operational efficiency, while key performance indicators represent the business objectives that the company wants to achieve at a strategic level. There are different types of the process performance indicators: productivity and effectiveness, temporary, costly, high-quality; early and late. Process performance indicators are assigned to each process to monitor its effectiveness and to correlate the achievement of the process goal and the costs to achieve this goal. The establishment of key performance indicators depends on the organization's strategy and is implemented using methodologies developed and tested in practice, the most popular of which is the Balanced Scorecard. With the purpose of forming a control loop for the efficiency of business processes, the principles of managing the efficiency of processes are singled out: the level of development of performance management directly depends on the level of process maturity of the organization; when analyzing the process, performance indicators are primary, and then productivity; understanding customer motivation when evaluating the process; evolutionary measurement of effectiveness. The performance management framework of business processes consists of planning, execution (which also consists of performance monitoring processes for each selected process), verification and updating.


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