Alternative arguments and directions for studying performance measurement
By: ELG, Mattias
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Contributor(s): KOLLBERG, Beata.
Material type: 
ArticlePublisher: UK : Routledge, mar./abr. 2009Total Quality Management & Business Excellence 20, 3-4, p. 409-422Abstract: The purpose of this article is to present and discuss alternative arguments and directions for the study of performance measurement. We classify and discuss performance measurement in three phases: the design and structure of the performance measurement system, the implementation of performance measurement, and the utilisation of performance measurement in everyday work. We argue the need for a general approach to the examination of performance measurement in organisations, a perspective that addresses the key questions identified by managers and how they deal with the design, implementation, and usage of performance measurement in real-time settings. Studies of performance measurement in the various three phases are proposed by means of an organisational framework. This framework takes into account internal dimensions, situational/contingency factors, external innovations, dimensions and outcomes. These various dimensions are developed in relation to performance measurement systems analysis.
The purpose of this article is to present and discuss alternative arguments and directions for the study of performance measurement. We classify and discuss performance measurement in three phases: the design and structure of the performance measurement system, the implementation of performance measurement, and the utilisation of performance measurement in everyday work. We argue the need for a general approach to the examination of performance measurement in organisations, a perspective that addresses the key questions identified by managers and how they deal with the design, implementation, and usage of performance measurement in real-time settings. Studies of performance measurement in the various three phases are proposed by means of an organisational framework. This framework takes into account internal dimensions, situational/contingency factors, external innovations, dimensions and outcomes. These various dimensions are developed in relation to performance measurement systems analysis.
performance measurement systems; performance measures; design; implementation; usage; management; research method
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