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A developmental approach to performance measures—Results from a longitudinal case study (Record no. 30179)

000 -LEADER
fixed length control field 02461naa a2200193uu 4500
001 - CONTROL NUMBER
control field 9092815165913
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211165555.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090928s2009 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name WOUTERS, Marc
9 (RLIN) 37864
245 10 - TITLE STATEMENT
Title A developmental approach to performance measures—Results from a longitudinal case study
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Oxford :
Name of publisher, distributor, etc. Elsevier,
Date of publication, distribution, etc. febr.2009
520 3# - SUMMARY, ETC.
Summary, etc. Performance measurement systems (PMS) serve different functions. These are formal devices for control, and for the formulation and communication of strategy, and as such PMS primarily serve higher-level managers. But we can also aspire PMS to support operational managers, to motivate and enable these managers to improve operations. Building on Adler and Borys [Adler, P.S., Borys, B., 1996. Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly 41(March), 61–89] and Ahrens and Chapman [Ahrens, T.A., Chapman, C.S., 2004. Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research 21(2), 271–301], we use the term enabling PMS. This study reports on a developmental approach for such PMS, based on a longitudinal case study, with action research. The company has made enormous investments in operations, and it therefore needed PMS to facilitate improvement of processes and to measure the actual realization of the benefits from their investments. The challenge was to develop a performance measurement system as an enabler of performance improvement, rather than merely as a control device. The company adopted a developmental approach to performance measurement, which was based on the following principles: (1) experienced-based, (2) allowing experimentation, (3) building on employees’ professionalism, (4) transparency and employee ownership, and (5) outside facilitators. This resulted in extended set of new and well-founded measures, it has enhanced employees’ beliefs in the PMS and their commitment to performance improvement, and it has created organizational learning concerning performance measurement.
590 ## - LOCAL NOTE (RLIN)
Local note Performance measurement; Process improvement; Organizational behavior; Supply chain management
773 08 - HOST ITEM ENTRY
Title European Management Journal
Related parts 27, 1, p. 64-78
Place, publisher, and date of publication Oxford : Elsevier, febr.2009
International Standard Serial Number ISSN 02632373
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20090928
Operator's initials, OID (RLIN) 1516^b
Cataloger's initials, CIN (RLIN) mayze
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20091007
Operator's initials, OID (RLIN) 0941^b
Cataloger's initials, CIN (RLIN) Carolina

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