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Traditional or contemporary? The prevalence of performance measurement system types

机译:传统还是当代?绩效评估系统类型的普遍性

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Purpose - The paper seeks to examine the prevalence of traditional versus contemporary (balanced)rntypes of performance measurement system (PMS) in an emerging economy and link incidence to keyrnorganisational factors of size, age and ownership.rnDesign/methodology/approach - Data on design and use of PMSs are collected through arnquestionnaire survey (n = 149) of electrical and electronic firms. Hierarchical cluster analysisrnidentifies two PMS groups and assigns them to traditional and contemporary types, and then linksrnthem to key organisational factors via contingency tables.rnFindings - Use of contemporary PMS dominates the sample. PMS type is significantly associatedrnwith size and ownership, while age is not. Firms more likely to use contemporary PMSs arernforeign-owned and large in terms of number of employees.rnResearch limitations/implications - This survey-based research employs multivariate analysis and therefore standard limits for such statistical work apply. Results rely on hierarchical cluster analysis.rnPractical implications - If balanced approaches are more effective, as is argued by many, then a firm without such a style of PMS is at a competitive disadvantage given the high incidence of use. Originality/value - The paper establishes a framework for a contemporary type of PMS that integrates balanced scorecard and other balanced approaches, then collects data in an emerging economy. Links use of contemporary PMS type to key organisational factors.
机译:目的-本文旨在研究新兴经济体中绩效衡量系统(PMS)的传统与现代(平衡)类型的流行情况,并将其与规模,年龄和所有权的关键组织因素联系起来。设计/方法/方法-设计数据通过电气和电子公司的问卷调查(n = 149)收集和使用PMS。层次聚类分析可识别两个PMS组,并将其分配给传统和现代类型,然后通过列联表将它们与关键组织因素联系起来。结果-使用现代PMS主导了样本。 PMS类型与大小和所有权显着相关,而年龄则与年龄无关。使用现代PMS的公司更有可能是外资企业,并且员工人数很多。研究限制/启示-基于调查的研究采用了多变量分析,因此适用于此类统计工作的标准限制。结果依赖于层次聚类分析。实用意义-如果像许多人所主张的那样,平衡的方法更有效,那么鉴于使用率很高,没有这种PMS样式的公司将处于竞争劣势。原创性/价值-本文为现代类型的PMS建立了一个框架,该框架集成了平衡计分卡和其他平衡方法,然后收集了新兴经济体中的数据。将现代PMS类型的使用与关键组织因素联系起来。

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