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首页> 外文期刊>International journal of operations & production management >Exploring the roles of performance measurement systems in strategy implementation The case of a highly diversified group of firms
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Exploring the roles of performance measurement systems in strategy implementation The case of a highly diversified group of firms

机译：探索绩效评估系统在战略实施中的作用以高度多元化的企业集团为例

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Purpose - The purpose of this paper is to explore the links between strategy implementation, performance measurement and strategic alignment within a highly diversified group of firms. Design/methodology/approach - A mix of qualitative and quantitative approaches was used, and data were gathered in two different periods. In the first phase, preliminary interviews were followed by a survey across all the firms of the group and by semi-structured interviews in four companies. Semi-structured interviews were conducted four years later to explore changes in both strategy and performance measurement systems (PMSs). Findings - This research contributes to the debate on the appropriateness of introducing PMSs as formal management control mechanisms. The analysis of data led to three main findings. First, the introduction of IT systems and specific governance mechanisms alone enabled the implementation of strategy across the group only to a limited extent. Second, the lack of a comprehensive PMS appeared to have negative effects on both the formulation and implementation of strategy. Third, following a phase of substantial expansion, both strategy and measurement systems had to be changed to provide a greater sense of direction and to gather data on non-financial aspects of the business. Originality/value - This research considers the case of a group of firms, which aimed to achieve strategy implementation and alignment without introducing a comprehensive PMS. This paper provides empirical evidence of the potential limitations of such an approach, and illustrates the changes to strategy and performance measurement made by the company considered. Performance measurement, Strategy implementation, Groups of firms, Management control,Companies
机译：目的-本文的目的是探索高度多元化的企业集团中战略实施，绩效衡量和战略调整之间的联系。设计/方法/方法-使用定性和定量方法的组合，并在两个不同的时期收集数据。在第一阶段中，进行初步访谈，然后进行对集团所有公司的调查，并对四家公司进行半结构化访谈。四年后进行了半结构化访谈，以探讨战略和绩效评估系统（PMS）的变化。研究结果-这项研究有助于就引入PMS作为正式管理控制机制的适当性进行辩论。数据分析得出三个主要发现。首先，仅通过引入IT系统和特定的治理机制，就只能在有限的范围内在整个集团中实施策略。其次，缺乏全面的PMS似乎对战略的制定和实施都具有负面影响。第三，在经过实质性扩展的阶段之后，必须同时更改策略和度量系统，以提供更好的方向感并收集有关业务非财务方面的数据。原创性/价值-这项研究考虑了一组公司的情况，这些公司的目的是在不引入全面的PMS的情况下实现战略的实施和调整。本文提供了这种方法的潜在局限性的经验证据，并说明了所考虑的公司对战略和绩效衡量的改变。绩效评估，战略实施，公司集团，管理控制，公司

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