An integral framework for performance measurement

Emerald - Tập 41 Số 8 - Trang 791-805 - 2003
Paul Rouse1, Martin Putterill2
1Department of Accounting and Finance, The University of Auckland, Auckland, New Zealand
2Auckland, New Zealand

Tóm tắt

A performance framework is described that distils concepts from the literature about existing frameworks in order to extend capacity to evaluate and appraise performance. This open system interpretation recognises dynamic flows between various organizational levels and allows performance to be viewed in a holistic sense. Both macro and micro views are addressed that range from simple feedback control models to broader evaluation perspectives appropriate to stakeholder requirements and organisation purpose. Three basic dimensions of performance are observed using this framework that form a performance triplet, which is described in a series of principles as part of a first step towards a theory of performance measurement.

Tài liệu tham khảo

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