Raili Pollanen

TL;DR: In this article, the use of budgetary criteria in performance evaluation has been investigated and it is suggested that control practices differ across organizations, cultures and time; universal findings should not be expected, rather, a more coherent programme of work is required to explicate the varied ways in which budgetary techniques can be used for performance evaluation and management.

TL;DR: This article examined the role that formal strategic planning plays in determining the success of strategy implementation in a set of more than 150 public service organizations from Canada and found that formal planning has a strong positive relationship with implementation.

TL;DR: In this article, the authors examined the actual and desired use of performance measures for management and external reporting purposes, as well as perceived impediments to their effective use, and found that somewhat more efficiency measures than effectiveness measures have been used for various purposes.

TL;DR: In this paper, the role of strategic performance measures (SPM) in strategic decision-making and their impact on organizational performance has been investigated based on 143 online survey responses from senior administrators across Canadian public organizations, the study found that SPM of efficiency and effectiveness are positively associated with performance, as well as the former with both strategy implementation and strategy assessment decisions.

TL;DR: In this article, the importance of different components of strategic performance measurement systems and their deployment influence the use of performance information from the SPMS in making strategic decisions, and the extent to which SPMS models were used is found to be positively associated with performance information use for strategy implementation, but not for strategy assessment, decisions.