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Taxonomizing performance measurement systems' failures

机译:分类绩效评估系统的故障

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Purpose - After more than 30 years of research, literature on performance measurement systems (PMS) is characterized by diversity and fragmentation. Due to the multidisciplinarity of stakeholders and researchers involved the basis of literature is expanding, but not converging. The purpose of this paper is to dispersedly discuss failures of PMS in the abundance of literature written. Design/methodology/approach - Over 250 articles related to PMS have been analyzed in order to shortlist failures of PMS. Two criteria have been used: explicitly referenced being a failure; or mentioned as being essential for a successful PMS. Next steps were clustering, cross-checking with academics and professionals and re-allocation to appropriate levels. Findings - This paper identifies 36 failures and proposes an easy taxonomy for further referencing by attribution to three levels: metric, framework and management. Failures range from uncertainties in data gathering, lack of knowledge and dealing with complexity, toward the allocation of necessary resources. Research limitations/implications - Limitations are attributed to the abundance of research published on PMS. Consequently, incorporated papers are a subset representing the current state of the research domain. Furthermore, the completeness of the list can be discussed as well as the level of generalization of the proposed taxonomy. Originality/value - Both academics and professionals can benefit from this study as it creates an awareness of the risks involved when constructing, implementing and managing a PMS. Therefore, this original research ought to be seen as a catalyst for a learning curve, as it puts the research of PMS in a different perspective.
机译:目的-经过30多年的研究,有关性能评估系统(PMS)的文献的特点是多样性和分散性。由于利益相关者和研究人员的多学科参与,文学的基础在扩大,但没有融合。本文的目的是在大量书面文献中分散讨论PMS的失败。设计/方法/方法-分析了250多篇与PMS相关的文章,以筛选出PMS的失败原因。使用了两个标准:显式引用为失败;或提到对成功的PMS至关重要。下一步是聚类,与学者和专业人员进行交叉核对,然后重新分配到适当的级别。调查结果-本文确定了36个失败,并提出了一种简单的分类法,以归因于三个级别:度量,框架和管理。失败的范围从数据收集中的不确定性,缺乏知识和处理复杂性到分配必要的资源。研究局限性/含义-局限性归因于在PMS上发表的大量研究。因此,纳入的论文是代表研究领域当前状态的子集。此外,可以讨论清单的完整性以及拟议分类法的一般化水平。原创性/价值-这项研究使人们意识到在构建,实施和管理PMS时所涉及的风险,因此学者和专业人士都可以从这项研究中受益。因此,该原始研究应被视为学习曲线的催化剂,因为它将PMS的研究置于不同的角度。

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