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
相关论文
共 50 条
  • [21] Performance measurement and management: a system of systems perspective
    Bourne, Mike
    Franco-Santos, Monica
    Micheli, Pietro
    Pavlov, Andrey
    INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH, 2018, 56 (08) : 2788 - 2799
  • [22] Purchasing performance management systems: an empirical investigation
    Caniato, Federico
    Luzzini, Davide
    Ronchi, Stefano
    PRODUCTION PLANNING & CONTROL, 2014, 25 (07) : 616 - 635
  • [23] The development of a performance measurement methodology for idea management
    Fatur, Peter
    Likar, Borut
    INTERNATIONAL JOURNAL OF INNOVATION AND LEARNING, 2009, 6 (04) : 422 - 437
  • [24] A methodology for evaluating the aesthetic quality of 3D printed parts
    Galati, Manuela
    Minetola, Paolo
    Marchiandi, Giovanni
    Atzeni, Eleonora
    Calignano, Flaviana
    Salmi, Alessandro
    Iuliano, Luca
    12TH CIRP CONFERENCE ON INTELLIGENT COMPUTATION IN MANUFACTURING ENGINEERING, 2019, 79 : 95 - 100
  • [25] Performance plumbing: installing performance management systems to deliver lasting value
    Meekings, Alan
    Povey, Simon
    Neely, Andy
    MEASURING BUSINESS EXCELLENCE, 2009, 13 (03) : 13 - 19
  • [26] Evaluating business performance of wealth management banks
    Wu, Cheng-Ru
    Lin, Chin-Tsai
    Tsai, Pei-Hsuan
    EUROPEAN JOURNAL OF OPERATIONAL RESEARCH, 2010, 207 (02) : 971 - 979
  • [27] The role of HRM in the innovation of performance measurement and management systems: a multiple case study in SMEs
    Sardi, Alberto
    Sorano, Enrico
    Garengo, Patrizia
    Ferraris, Alberto
    EMPLOYEE RELATIONS, 2021, 43 (02) : 589 - 606
  • [28] A Methodology to Evaluate Important Dimensions of Information Quality in Systems
    Todoran, Ion-George
    Lecornu, Laurent
    Khenchaf, Ali
    Le Caillec, Jean-Marc
    ACM JOURNAL OF DATA AND INFORMATION QUALITY, 2015, 6 (2-3):
  • [29] Management accounting systems: an organizational competitive performance perspective
    Pedroso, Elsa
    Gomes, Carlos F.
    Yasin, Mahmoud M.
    BENCHMARKING-AN INTERNATIONAL JOURNAL, 2020, 27 (06) : 1843 - 1874
  • [30] STRATEGIC PERFORMANCE MANAGEMENT SYSTEMS: IMPACT ON BUSINESS RESULTS
    Bento, A. L.
    Bento, Regina
    White, Lourdes Ferreira
    JOURNAL OF COMPUTER INFORMATION SYSTEMS, 2014, 54 (03) : 25 - 33