Gestaltungsmerkmale von Kennzahlen und ihr Einfluss auf Intrapreneurship

2020 ◽  
Author(s):  
Christoph Bayrle
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Measurement Systems ◽  
Continuous Innovation ◽  
Business Units ◽  
Organisational Structures ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Novel Products

Motivate employees to act entrepreneurially and innovatively! But how? With the customised design of performance measures and aligned goals used to manage them.To maintain your competitiveness, you need continuous innovation. Novel products, services, processes or even novel business units are necessary to set yourself apart from the competition in the long term. Intrapreneurs—entrepreneurial employees—in companies can generate these innovations. However, companies need appropriate organisational structures in order to manage intrapreneurs in a goal-oriented way and to benefit from their entrepreneurial potential. These include suitable performance measurement systems and performance measures, such as those described in this book.

Strategy, Choice of Performance Measures, and Performance

2006 ◽  
Vol 18 (1) ◽  
pp. 185-205 ◽  
Author(s):  
Wim A. Van der Stede ◽  
Chee W. Chow ◽  
Thomas W. Lin
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Manufacturing Strategy ◽  
Measurement Systems ◽  
Nonfinancial Measures ◽  
Performance Measurement Systems ◽  
And Performance ◽  
The Relationship ◽  
Positive Effect ◽  
Extensive Performance

We examine the relationship between quality-based manufacturing strategy and the use of different types of performance measures, as well as their separate and joint effects on performance. A key part of our investigation is the distinction between financial and both objective and subjective nonfinancial measures. Our results support the view that performance measurement diversity benefits performance as we find that, regardless of strategy, firms with more extensive performance measurement systems—especially those that include objective and subjective nonfinancial measures—have higher performance. But our findings also partly support the view that the strategy-measurement “fit” affects performance. We find that firms that emphasize quality in manufacturing use more of both objective and subjective nonfinancial measures. However, there is only a positive effect on performance from pairing a qualitybased manufacturing strategy with extensive use of subjective measures, but not with objective nonfinancial measures.

Time rationalities

2019 ◽  
Vol 32 (2) ◽  
pp. 456-482 ◽  
Author(s):  
Terhi Chakhovich
Keyword(s):  
Performance Measurement ◽  
Listed Company ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Targets ◽  
The Past ◽  
Future Performance ◽  
Performance Measurement Systems ◽  
And Performance

Purpose The temporality of performance measurement systems has been claimed to affect actors’ time orientation, such as that of listed company managers. The purpose of this paper is to explore this view. Design/methodology/approach The study uses constructivist data gathered from executives in one listed and one non-listed company. Findings The study shows that the research on performance measurement is based on a linear-quantitative view on time that assumes that humans orient towards the future from one point, the present; this view excludes other time-related constructs, particularly the past, and highlights a choice between the short term and the long term, idealising the long term. It is shown that the performance measurement of non-listed company executives is constructed through past-based, present-based and future-based rationalities: executives acknowledge the past as a basis for present and future performance, present actions as shaping future performance and future plans and performance targets as bases for present actions. Listed company executives’ performance measurement is constructed predominantly through the present-based time rationality. Research limitations/implications “The orientation from the present” and the “short” and “long terms” could be enhanced with time rationalities. Practical implications The evaluation periods within performance measurement systems do not determine the time orientations of the actors subjected to those systems; time rationalities could be considered when designing such systems. Originality/value The paper provides a novel view on performance measurement and time.

The effectiveness of strategic performance measurement systems

2017 ◽  
Vol 66 (1) ◽  
pp. 3-21 ◽  
Author(s):  
Kevin Baird
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Content Type ◽  
Strategic Performance ◽  
Four Dimensions ◽  
Internal Customer ◽  
Measurement Systems ◽  
Business Units ◽  
Organisational Process ◽  
Performance Measurement Systems

Purpose The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy. Design/methodology/approach Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units. Findings The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs. Practical implications Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures). Originality/value This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.

Consensus and Link Structure in Strategic Performance Measurement Systems: A Field Study

2010 ◽  
Vol 22 (1) ◽  
pp. 271-299 ◽  
Author(s):  
Carmen Aranda ◽  
Javier Arellano
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Middle Managers ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Link Structure ◽  
Communication Device ◽  
Savings Bank ◽  
Performance Measurement Systems

ABSTRACT: For a strategy to be effective it must be communicated and widely understood throughout the organization. Our study addresses which of two Strategic Performance Measurement Systems (SPMSs) approaches is more successful at communicating strategy and generating consensus on strategy among managers: (1) the BSC, which makes explicit the links among measures and categories in a hierarchical mode, and (2) an alternative SPMS design, which splits measures into financial and nonfinancial, but lacks this hierarchical structure of links. We conducted a field experiment in a savings bank and monitored two groups of middle managers working with each of the two SPMS designs. Our results show that (1) middle managers treated with the BSC exhibit a statistically significantly greater effect regarding consensus with respect to top management than those treated with the alternative SPMS, (2) this increased consensus is more pronounced as we move down the list of the BSC perspectives, where the majority of nonfinancial and long term measures are found, and finally (3) some of the managers treated with the nonlinked SPMS experience a loss in consensus. The implications for the SPMS design process are: (1) the reporting of the performance measures links in a hierarchical mode matters when it comes to designing an effective strategy communication device, and (2) the dispersion in managers’ interpretation of the strategy generated by lacking a linked structure is greater than the tension created by confronting managers’ views with the disclosed link structure.

Strategic Aspects of Non-Family SMEs Succession

2014 ◽  
pp. 282-304
Author(s):  
Susanne Durst ◽  
Simon Katzenschlager
Keyword(s):  
The Netherlands ◽  
Performance Measurement ◽  
Employee Involvement ◽  
Measurement Systems ◽  
Family Smes ◽  
Succession Process ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Shed Light

While reviewing SME succession literature, an empirical dearth in internal non-family SMEs succession research was detected. This situation is somewhat surprising considering the demographic developments and the fact that in many countries (e.g. Belgium and the Netherlands) the majority of business transfers are actually non-family. In this chapter, internal non-family succession is explored in a smaller Austrian company to shed light on how the firm is preparing for this type of succession. With regard to succession preparation, insights into the aspects of successor selection, successor training, employee involvement in the succession process, and performance measurement systems are provided. The findings this chapter reports may be useful for both academics and practitioners.

Reconfiguring Performance Information Linking with Accountability

2012 ◽  
pp. 1-19
Author(s):  
Étienne Charbonneau ◽  
Younhee Kim
Keyword(s):  
Performance Measurement ◽  
Government Accountability ◽  
Performance Information ◽  
Measurement Systems ◽  
Performance Reporting ◽  
Reporting Systems ◽  
External Stakeholders ◽  
Performance Measurement Systems ◽  
And Performance ◽  
User Friendly

Over the past decade, performance information has been widely available to citizens along with the expansion of e-government, which has magnified communications between citizens and government as well as citizen direct participation in government business. If citizens are informed more about government performance, citizen trust in government should improve. However, there is, in effect, little use of performance information by citizens, since availability to citizens is not very visible. To disseminate the results of performance measurement effectively, government should pay attention to the improvement of performance measurement systems and performance reporting systems with citizen-centered approaches. User-friendly reporting should not just simplify the multi-layers of performance measurement for improving performance itself. Rather, this chapter suggests applying different approaches to present complicated performance information to citizens. Performance reporting should be constructed in modernized, innovative, and user-focused ways to stimulate the use of performance information by external stakeholders, which can promote government accountability.

Association between performance measurement systems and organisational effectiveness

2014 ◽  
Vol 34 (7) ◽  
pp. 853-875 ◽  
Author(s):  
Bedanand Upadhaya ◽  
Rahat Munir ◽  
Yvette Blount
Keyword(s):  
Performance Measurement ◽  
Performance Measures ◽  
Financial Services ◽  
Content Type ◽  
Services Sector ◽  
Measurement Systems ◽  
Organisational Effectiveness ◽  
Financial Services Sector ◽  
Performance Measurement Systems

Purpose – The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country. Design/methodology/approach – Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses. Findings – The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries. Practical implications – The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices. Originality/value – The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

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