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The effectiveness of strategic performance measurement systems

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Zeitschriftentitel: International Journal of Productivity and Performance Management
Personen und Körperschaften: Baird, Kevin
In: International Journal of Productivity and Performance Management, 66, 2017, 1, S. 3-21
Format: E-Article
Sprache: Englisch
veröffentlicht:
Emerald
Schlagwörter:
Strategy and Management
General Business, Management and Accounting
author_facet Baird, Kevin
Baird, Kevin
author Baird, Kevin
spellingShingle Baird, Kevin
International Journal of Productivity and Performance Management
The effectiveness of strategic performance measurement systems
Strategy and Management
General Business, Management and Accounting
author_sort baird, kevin
spelling Baird, Kevin 1741-0401 Emerald Strategy and Management General Business, Management and Accounting http://dx.doi.org/10.1108/ijppm-06-2014-0086 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.</jats:p> </jats:sec> The effectiveness of strategic performance measurement systems International Journal of Productivity and Performance Management
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title The effectiveness of strategic performance measurement systems
title_unstemmed The effectiveness of strategic performance measurement systems
title_full The effectiveness of strategic performance measurement systems
title_fullStr The effectiveness of strategic performance measurement systems
title_full_unstemmed The effectiveness of strategic performance measurement systems
title_short The effectiveness of strategic performance measurement systems
title_sort the effectiveness of strategic performance measurement systems
topic Strategy and Management
General Business, Management and Accounting
url http://dx.doi.org/10.1108/ijppm-06-2014-0086
publishDate 2017
physical 3-21
description <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.</jats:p> </jats:sec>
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description <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.</jats:p> </jats:sec>
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spelling Baird, Kevin 1741-0401 Emerald Strategy and Management General Business, Management and Accounting http://dx.doi.org/10.1108/ijppm-06-2014-0086 <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Practical implications</jats:title> <jats:p>Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.</jats:p> </jats:sec> The effectiveness of strategic performance measurement systems International Journal of Productivity and Performance Management
spellingShingle Baird, Kevin, International Journal of Productivity and Performance Management, The effectiveness of strategic performance measurement systems, Strategy and Management, General Business, Management and Accounting
title The effectiveness of strategic performance measurement systems
title_full The effectiveness of strategic performance measurement systems
title_fullStr The effectiveness of strategic performance measurement systems
title_full_unstemmed The effectiveness of strategic performance measurement systems
title_short The effectiveness of strategic performance measurement systems
title_sort the effectiveness of strategic performance measurement systems
title_unstemmed The effectiveness of strategic performance measurement systems
topic Strategy and Management, General Business, Management and Accounting
url http://dx.doi.org/10.1108/ijppm-06-2014-0086