A proposed methodology for evaluating the quality of performance management systems

被引:1
作者
Sales, Xavier [1 ]
机构
[1] EADA Business Sch, Dept Accounting & Management Control, Barcelona, Spain
关键词
Performance measurement; Performance management; Management control systems; Evaluation methodology; System functionality; Theoretical development; BALANCED SCORECARD; DESIGN;
D O I
10.1108/PAR-03-2018-0019
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose The purpose of this paper is to develop a methodology for evaluating the quality of an organization's performance management system. Design/methodology/approach The paper presents a theoretical development based in extant literature, using a field study to illustrate the application of the methodology in assessing the quality of the performance management system of the case company. Findings The study presents performance management systems as a network of interconnected elements instead of elements that follow a lineal sequence. The more consistently aligned the elements of this network, the more likely it is to be able to influence behaviours and decisions in desirable ways. Originality/value The methodology overcomes the two limitations of previous studies. First, it uses a holistic approach and does not focus on specific tools; second, it assesses the quality of the system, not from future company results that might be influenced by other variables, but from the consistency and alignment of the elements of the system.
引用
收藏
页码:376 / 393
页数:18
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