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THE EVOLUTION OF A PERFORMANCE MEASUREMENT SYSTEM: AN EMPIRICAL INVESTIGATION OF A MANUFACTURING ORGANISATION
Mälardalen University, School of Innovation, Design and Engineering. (Produktrealisering)
Mälardalen University, School of Innovation, Design and Engineering. (Produktrealisering)ORCID iD: 0000-0002-3530-2266
2012 (English)In: Proceedings of the PMA 2012 Conference, 2012Conference paper, Published paper (Refereed)
Abstract [en]

 

Lately several frameworks have emerged addressing how organisations can handle change in their performance measurement systems (PMS). However, less has been published addressing how much a PMS actually changes over time. With this background, the purpose of this paper is to present to what extent and why performance measures change at a large manufacturing organisation through a case study approach. The findings display that 40 per cent of the 141 identified PM had been created within a three-year period. Moreover, 60 per cent of all goal levels were altered annually or less. It was concluded that the changes in the PMS were mainly due to two reasons, changing environments and improvements of the measure and measurement process. The practical implication of the findings is that change in PMS can take place in scenarios when environments are perceived as stable and the organisation is focusing on implementing strategy. Few other empirical studies trying to determine the change rate in measurement systems exist today.

Place, publisher, year, edition, pages
2012.
Keyword [en]
performance measures, performance measurement system lifecycle, updating performance measurement systems
National Category
Engineering and Technology
Research subject
Innovation and Design
Identifiers
URN: urn:nbn:se:mdh:diva-18686OAI: oai:DiVA.org:mdh-18686DiVA: diva2:613488
Conference
PMA 2012 Conference, Performance management: From strategy to delivery, 11-13 July 2012, Fitzwilliam College, University of Cambridge, UK
Available from: 2013-03-28 Created: 2013-03-28 Last updated: 2013-12-03Bibliographically approved

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CiteExportLink to record
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Cite
Citation style
  • apa
  • ieee
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  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
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  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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  • asciidoc
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