Journal ArticleDOI
How does business performance measurement perform? An empirical study with reference to leading companies in India
Reads0
Chats0
TLDR
In this paper, based on the response from CFO's of 38 leading Indian companies, the authors found that BPM is satisfying tactical purposes well, but lagged in strategic, top management and learning and development needs.Abstract:
With increased adoption and resource spent for business performance management, it is interesting to inquire about its practice and performance. Based on the response from CFO's of the 38 leading Indian companies, we found that BPM is satisfying tactical purposes well, but lagged in strategic, top management and learning and development needs. The results compare well with Tonge et al. (2000), Malcolm (2006), Wiersma (2009), etc. When compared with Simmons (1995b) levers of control, we observe better performance on diagnosis and belief control system, while lagged as interactive control tool. Despite increasing use and importance of various non-financial measures, we observed lower satisfaction with its measurement quality and fewer linked those measures to compensation, comparable with Lingle and Schiemann (1996). Our findings are symptomatic of evolution of BPM to overcome the inadequacies of reliance on accounting-based performance measurement (RAPM) to strategic management system and more recently management learning and development tool.read more
Citations
More filters
Book ChapterDOI
The design of organizations
TL;DR: The first part of the chapter as discussed by the authors reviews the development of organizational theory and finds that no coherent overall theory of organizational design exists, rather organizational theory consists of a series of different yet related insights which have emerged over a period of several decades.
Journal ArticleDOI
Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review
TL;DR: In this paper, a systematic literature review was conducted covering 98 top-tier journals in the areas of management accounting, SMEs, and general management, to provide comprehensive insight into the research on performance measurement systems in SMEs.
Journal ArticleDOI
Revisiting performance measurement and management: deriving linkages with strategic management theories
Neetu Yadav,Sushil,Mahim Sagar +2 more
TL;DR: In this article, the authors revisited the research and knowledge base of the last two decades related to performance measurement and management and explored the linkages with theories related to strategic management.
Journal ArticleDOI
Performance management system implementation in a Southeast European transitional country
TL;DR: In this paper, the authors provide a Serbian perspective on PMS implementation, identifying and analyzing important factors and variables that influence PMS implementations in transitional countries and the importance of PMS implementing for success in transition.
Proceedings ArticleDOI
Incorporating business intelligence and analytics into performance management for the public sector issues and challenges
TL;DR: A qualitative research has been conducted to identify issues and challenges in the implementation of Business Intelligence and Analytics in the public sector.
References
More filters
Book
The balanced scorecard : measures that drive performance
Robert S. Kaplan,David P. Norton +1 more
TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.
Book
Nonparametric Statistical Methods
Myles Hollander,Douglas A. Wolfe +1 more
TL;DR: An ideal text for an upper-level undergraduate or first-year graduate course, Nonparametric Statistical Methods, Second Edition is also an invaluable source for professionals who want to keep abreast of the latest developments within this dynamic branch of modern statistics.
Book
The Balanced Scorecard: Translating Strategy into Action
Robert S. Kaplan,David P. Norton +1 more
TL;DR: The Balanced Scorecard approach retains traditional financial measures which reflect past organizational acheivements, but adds three new measures of future performance found necessary in this information age with its focus on customer relationships and long-term capabilities: customer, internal business process and learning and growth.
Journal ArticleDOI
Performance measurement system design: A literature review and research agenda
TL;DR: Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.