This study examines the effect of strategic performance measurement systems (PMS) on managers’ role clarity, psychological empowerment, job satisfaction and managerial performance. Data were collected using a survey of 83 strategic business unit managers from Australian manufacturing organisations. Consistent with the need to define the underlying theoretical properties of management accounting...

Performance management has gained increasingly attention in management education and practice, yet the link between theory and performance management practice is still to be made explicit. This paper firstly briefs relevant literatures on the theoretical basis of performance management, then analyses the goal and tasks of strategic performance management. It is proposed that three interrelated ...

As a result of the performance measurement revolution many organisations have numerous measures of performance but often with significant weaknesses in the way that these measures are identified, integrated, communicated and acted upon. First generation performance measurement frameworks have partly contributed to this as none of the approaches addresses the full range of criteria important for...

This paper elaborates on the application of Fuzzy Cognitive Maps (FCMs) in strategy maps (SMs). The limitations of the Balanced Scorecards (BSCs) and SMs are first discussed and analyzed. The need for simulated scenario based SMs is discussed and the use of FCMs as one of the best alternatives is presented. A software tool for the development, simulation and analysis of FCM based SMs is also pr...

The purpose of this empirical study is to evaluate the extent to which information security governance domain practices: strategic alignment, value delivery, resource management, risk management, and performance measurement relate to information security governance effectiveness. Random sampling technique was employed and data were collected via web survey from Ghanaian organizations. Employing...

The paper focuses on the use of Fuzzy Cognitive Mapping (FCM) in Balanced Scorecard (BSC) performance measurement framework. We present a state art areas and BSC. highlight limitations BSC frameworks drawbacks identified strategic maps. then FCM algorithm its decision making as solution to drawbacks. elaborate an methodology supporting software application called Modeler for development hierarc...

This paper discusses the design characteristics management accounting systems should have to be useful for strategic planning and control and provides brief introductions to strategic variance analysis and profit-linked performance measurement models. It shows two multi-period, multi-product models (Banker, Chang and Majumdar 1993; Banker and Johnston 1989) are specified, can be related to Port...

This large-scale study of 1,990 responses from practitioners in a wide range of industries developed and tested a model of relationships among a specific type of strategic information system -strategic performance measurement systems (SPMS) -characteristics and business outcomes. Using as methodology path analysis and stepwise regression, we found that two SPMS characteristics (design purpose a...

The managers and constituents of nonprofits are increasingly concerned about measuring and managing organizational performance. Financial measures alone, or even supplemented with a collection of ad hoc nonfinancial measures, are not sufficient to motivate and evaluate mission accomplishments. This article describes the adaptation of a new performance measurement and management approach, the Ba...