| 000 | 02461naa a2200193uu 4500 | ||
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| 001 | 9092815165913 | ||
| 003 | OSt | ||
| 005 | 20190211165555.0 | ||
| 008 | 090928s2009 xx ||||gr |0|| 0 eng d | ||
| 100 | 1 |
_aWOUTERS, Marc _937864 |
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| 245 | 1 | 0 | _aA developmental approach to performance measuresResults from a longitudinal case study |
| 260 |
_aOxford : _bElsevier, _cfebr.2009 |
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| 520 | 3 | _aPerformance 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), 6189] 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), 271301], 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 | _aPerformance measurement; Process improvement; Organizational behavior; Supply chain management | ||
| 773 | 0 | 8 |
_tEuropean Management Journal _g27, 1, p. 64-78 _dOxford : Elsevier, febr.2009 _xISSN 02632373 _w |
| 942 | _cS | ||
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_a20090928 _b1516^b _cmayze |
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| 998 |
_a20091007 _b0941^b _cCarolina |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c30179 _d30179 |
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| 041 | _aeng | ||