Contextual factors affecting the deployment of innovative performance measurement systems

2011 ◽  
Vol 12 (3) ◽  
pp. 260-277 ◽  
Author(s):  
Maurice Gosselin
Keyword(s):  
Performance Measurement ◽  
Contextual Factors ◽  
Factors Affecting ◽  
Innovative Performance ◽  
Measurement Systems ◽  
Performance Measurement Systems

scholarly journals Determinants Of Integrated Performance Measurement Systems Usage: An Empirical Study

2010 ◽  
Vol 26 (5) ◽  
Author(s):  
Mojca Marc ◽  
Darja Peljhan ◽  
Nina Ponikvar ◽  
Aleksandra Sobota ◽  
Metka Tekavcic
Keyword(s):  
Performance Measurement ◽  
Performance Management ◽  
Contextual Factors ◽  
Company Size ◽  
Market Position ◽  
Management Tools ◽  
Financial Measures ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Integrated Performance

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="color: black; font-size: 10pt; mso-bidi-font-weight: bold; mso-ansi-language: EN-GB; mso-themecolor: text1;" lang="EN-GB"><span style="font-family: Times New Roman;">Performance management literature has been advocating the balanced use of non-financial measures alongside traditional financial measures, possibly within integrated performance measurement systems, since the early 1990&rsquo;s. The purpose of this paper is to explore how contextual factors (such as company size, industry, and market position), business objectives and knowledge about contemporary management tools influence the decision to implement Balanced Scorecard or similar integrated performance management systems. We tested our research propositions regarding the influence of these factors by using survey data and a logistic regression model. The study is based on a survey conducted in 2008 on a sample of 323 Slovenian companies. The sample consists of large, medium, and small firms from different industrial sectors, including manufacturing and service. Overall, our results confirm contextual factors, such as company size and industry, and knowledge about management tools as most important determinants of integrated performance measurement systems usage. Although market position and business objectives also receive some support for their influence, the results are generally weaker and more ambiguous.</span></span></p>

Innovative Performance Measurement: an Integrative Perspective of Stakeholder's View

2014 ◽  
Vol 2 (1) ◽  
pp. 131-139
Author(s):  
Palmira López-Fresno ◽  
Fernando Fernández-González
Keyword(s):  
Performance Measurement ◽  
Process Management ◽  
Holistic Approach ◽  
Quantitative Information ◽  
Innovative Performance ◽  
Measurement Systems ◽  
Coordinate Control ◽  
Performance Measurement Systems ◽  
Information Combining

Abstract Business Process Management (BPM) has been increasingly focused as an holistic approach to manage organizations for better organizational effectiveness. BPM involves the use of innovative performance measurement systems to follow up, coordinate, control and improve processes and overall business efficacy and efficiency. In this paper we propose a global holistic perspective of integrated information, combining the view of all stakeholders and both qualitative and quantitative information, as a basic prerequisite for quality of information for better decision making. The paper includes findings from an empirical case study of measuring Parkinson's Disease Neurosurgery process, including stakeholder's view with an integrative perspective.

Executing strategy through comprehensive performance measurement systems

2017 ◽  
Vol 37 (4) ◽  
pp. 423-443 ◽  
Author(s):  
Pietro Micheli ◽  
Matteo Mura
Keyword(s):  
Performance Measurement ◽  
Performance Indicators ◽  
Company Performance ◽  
Content Type ◽  
Cost Leadership ◽  
Measurement Systems ◽  
Comprehensive Performance ◽  
Different Types ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

Sign in / Sign up

Export Citation Format

Share Document