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首页> 外文期刊>The International Journal of Productivity and performance management >A cultural approach of embedding KPIs into organisational practices
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A cultural approach of embedding KPIs into organisational practices

机译：将KPI嵌入组织实践的文化方法

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Performance measurement; Culture; KPIs; Accounting%Purpose - The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of this study. Design/methodology/approach - The present study was conducted using ethnographic approach. Consistent with tradition in doing ethnographic studies, observation was the main method employed in this study. Additionally, this study employed interview and document review methods. Findings - This study concludes that the operation of KPIs in this organisation were made to work through a programme of cultural change. This finding suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural intervention. Practical implications - This study provides empirical evidence of the actions people do in making performance measurement works in organisations. Originality/value - This study adds to the limited number of literatures that link culture and performance measurement.
机译：绩效评估；文化;关键绩效指标;会计百分比目的-本文的目的是讨论组织嵌入关键绩效指标（KPI）作为组织活动一部分的方式。具体而言，本文显示了文化变革计划在实现本研究背景下实现KPI方面的作用。设计/方法/方法-本研究是使用人种学方法进行的。与民族志研究的传统一致，观察是这项研究中采用的主要方法。此外，这项研究采用了访谈和文件审查方法。调查结果-该研究得出的结论是，通过组织文化变革计划使KPI在该组织中的运作得以开展。这一发现表明，会计指标（例如KPI）可以通过文化干预作为组织活动的一部分嵌入。实际意义-这项研究提供了人们在组织中进行绩效评估的工作的经验证据。原创性/价值-这项研究增加了将文化和绩效衡量联系起来的有限数量的文献。

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