Performance Measurement Systems: from Contingency to Configurations
نویسنده
چکیده
A taxonomy of performance measurement systems (PMS) is developed based on three dimensions, namely the design (mix of financial, customer, internal processes, innovation and learning measures), the use (monitoring, strategic decision making, attention focusing, legitimization), and the updating process. Three groups of PMS emerge: (i) outcomes surveillance mechanism, (ii) management support tool, and (iii) integrated organizational process. Organizational factors such as strategy, internal capabilities and organizational culture simultaneously contribute to the alignment of various dimensions of PMS.
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