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Performance measurement system and relationships with performance results: A case analysis of a continuous improvement approach to PMS design

机译:绩效评估系统及其与绩效结果的关系:PMS设计持续改进方法的案例分析

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摘要

Purpose - This study aims to address an important gap between the normative view of an integrated performance measurement system (PMS) design that assumes a clean slate and the organizational realities of a PMS design as an ongoing analysis, coordination and improvement process. Design/methodology/approach - The authors present a framework for evaluating the effectiveness of a PMS based on three criteria - i.e. causality, continuous improvement and process control - and use a case study to illustrate the application of the methodology and the interpretation of results for PMS design. Findings - The determination of "driver measures" in an integrated PMS involves a complex process that requires a number of considerations not adequately addressed in prior research. Research limitations/implications - This study involves only a single case study and the model presented involves only a two-tier analysis. Practical implications - The framework provides a simple methodology that organizations can easily adopt to analyze individual and group performance measures and relate them to the strategic performance measures of the company. Originality/value - The study follows an emerging line of research that addresses the design of an integrated PMS as an ongoing improvement process.
机译:目的-这项研究旨在解决假定性能良好的综合绩效评估系统(PMS)设计的规范性观点与正在进行的分析,协调和改进过程的PMS设计的组织现实之间的重要差距。设计/方法/方法-作者提出了一个基于三个标准(即因果关系,持续改进和过程控制)评估PMS有效性的框架,并使用案例研究来说明方法论的应用和对结果的解释PMS设计。结果-在集成的PMS中确定“驱动程序措施”涉及一个复杂的过程,需要进行一些先前的研究未充分解决的注意事项。研究局限性/含意-本研究仅涉及单个案例研究,所提出的模型仅涉及两层分析。实际意义-该框架提供了一种简单的方法,组织可以轻松地采用它来分析个人和团队绩效指标,并将其与公司的战略绩效指标相关联。原创性/价值-这项研究遵循了一条新兴的研究思路,该解决方案将集成式PMS的设计作为一项持续的改进过程。

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