Ethical dilemmas in performance measurement

被引:24
作者
Kerssens-van Drongelen, IC [1 ]
Fisscher, OAM [1 ]
机构
[1] Univ Twente, Sch Business Publ Adm & Technol, NL-7500 AE Enschede, Netherlands
关键词
business ethics; common-sense morality; moral responsibility; performance measurement; role morality;
D O I
10.1023/A:1024120428490
中图分类号
F [经济];
学科分类号
02 ;
摘要
In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.
引用
收藏
页码:51 / 63
页数:13
相关论文
共 20 条
  • [11] KOHN A, 1993, HARVARD BUS REV, V71, P54
  • [12] Agency theory, performance evaluation, and the hypothetical construct of intrinsic motivation
    Kunz, AH
    Pfaff, D
    [J]. ACCOUNTING ORGANIZATIONS AND SOCIETY, 2002, 27 (03) : 275 - 295
  • [13] Macintosh N.B., 1994, Management accounting and control systems: An organizational and behavioral approach
  • [14] MOERLAND PW, 1992, MAANDBLAD ACCOUNTANC, V66, P116
  • [15] Designing performance measures: a structured approach
    Neely, A
    Richards, H
    Mills, J
    Platts, K
    Bourne, M
    [J]. INTERNATIONAL JOURNAL OF OPERATIONS & PRODUCTION MANAGEMENT, 1997, 17 (11-12) : 1131 - +
  • [16] Pritchard R., 1990, MEASURING IMPROVING
  • [17] SIMONS R, 1995, HARVARD BUS REV, V73, P80
  • [18] Simons R., 2000, PERFORMANCE MEASUREM
  • [19] VANDIJK M, 1992, MAANDBLAD ACCOUNTANC, V66, P108
  • [20] Werhane PH., 1999, International Journal of Management Reviews, V1, P1, DOI [DOI 10.1111/1468-2370.00002, 10.1111/1468-2370.00002]