Performance Measurement: Challenges for Tomorrow*

International Journal of Management Reviews - Tập 14 Số 3 - Trang 305-327 - 2012
Umit Bititci1, Patrizia Garengo2, Viktor Dörfler3, Sai Nudurupati4
1Strathclyde Institute for Operations Management, DMEM - University of Strathclyde , James Weir Building, 75 Montrose Street, Glasgow G1 1XJ , UK
2Department of Innovation in Mechanics and Management , University of Padua , Via Venezia, 1, 35131, Padua, Italy
3Management Science
4DBMS, Business School, Manchester Metropolitan University, 2.08c, Aytoun Building, Aytoun Street, Manchester M1 3GH, UK

Tóm tắt

This paper demonstrates that the context within which performance measurement is used is changing. The key questions posed are: Is performance measurement ready for the emerging context? What are the gaps in our knowledge? and Which lines of enquiry do we need to pursue? A literature synthesis conducted by a team of multidisciplinary researchers charts the evolution of the performance‐measurement literature and identifies that the literature largely follows the emerging business and global trends. The ensuing discussion introduces the currently emerging and predicted future trends and explores how current knowledge on performance measurement may deal with the emerging context. This results in identification of specific challenges for performance measurement within a holistic systems‐based framework. The principle limitation of the paper is that it covers a broad literature base without in‐depth analysis of a particular aspect of performance measurement. However, this weakness is also the strength of the paper. What is perhaps most significant is that there is a need for rethinking how we research the field of performance measurement by taking a holistic systems‐based approach, recognizing the integrated and concurrent nature of challenges that the practitioners, and consequently the field, face.

Từ khóa


Tài liệu tham khảo

10.1080/00207540902791769

Adair C.E., 2003, Performance Measurement Systems in Health and Mental Health Services: Models, Practices and Effectiveness

10.1111/j.1468-2370.2006.00119.x

10.1504/IJBPM.1999.004436

10.1016/j.dss.2004.12.005

Ansoff I.H., 1984, Implanting Strategic Management

Atkinson A., 1997, A stakeholder approach to strategic performance measurement, Sloan Management Review, 38, 25

Bacal R., 1999, Performance Management

10.1257/aer.90.2.415

10.1097/01.PHH.0000278039.46518.45

10.1108/09544780610685485

Bard A., 2002, Netocracy: The New Power Elite and Life after Capitalism

10.1108/01443579910249714

10.1108/09576059910284159

10.1108/10662240410555333

Bititci U.S.andCarrie A.S.(1998). Integrated performance measurement systems: structures and relationships. EPSRC Final Research Report Grant GR/K 48174 Swindon.

10.1108/01443579710167230

10.1108/01443570510585534

10.1108/01443570610710579

10.1080/09537280701494990

Bourne M., 2001, The Handbook of Performance Measurement

Bourne M.andNeely A.(2000).Why performance measurement interventions succeed and fail. Proceedings of the 2nd International Conference on Performance Measurement Cambridge pp.165–173.

10.1108/01443570010330739

10.1108/01443570210450329

Brewer P., 2001, Adapting the balanced scorecard to supply chain management, Supply Chain Management Review, 5, 48

10.1016/S0024-6301(97)00099-X

10.1007/978-1-349-24911-4

10.1108/17410400610635471

10.1002/nml.97

10.1108/13598540310484618

Chandler A.D., 1977, The Visible Hand

10.1108/08858621011017732

10.1016/j.im.2007.02.005

10.1016/S0361-3682(01)00027-7

Chesbrough H.W., 2009, How open innovation can help you cope in lean times, Harvard Business Review, 87, 68

10.1111/j.1467-9310.2007.00476.x

10.1111/j.1467-9310.2009.00554.x

10.2307/2393951

10.2307/2391923

10.1080/14783360500054129

Cook R.A., 1995, A scorecard for small business performance, Journal of Small Business Strategy, 6, 1

10.1007/s11142-009-9095-6

10.1002/npr.4040080105

Davenport T.H., 2006, Competing on analytics, Harvard Business Review, 84, 98

Davenport T.H., 2007, Competing on Analytics: The New Science of Winning

Davenport T.H., 2010, Analytics at Work: Smarter Decisions, Better Results

Davenport T.H., 2003, What's the Big Idea? Creating and Capitalizing on the Best Management Thinking

10.1108/01443570110358459

De Vries H., 2003, The development of a model to assess the strategic management capability of small and medium‐size businesses, Journal of American Academy of Business, 3, 85

Denyer D., 2008, The Sage Handbook of Organizational Research Methods, 671

Ditz D., 1997, Measuring Up: Toward a Common Framework for Tracking Corporate Environmental Performance

Dixon J.R., 1990, The New Performance Challenge: Measuring Operations for World Class Competition

Drucker P.F., 1994, The theory of the business, Harvard Business Review, 72, 95

10.1007/s11142-009-9096-5

10.1016/S0263-2373(99)00003-1

EFQM, 1999, Self‐assessment Guidelines for Companies

Elkington J., 1999, Cannibals with Forks: The Triple Bottom Line of 21st Century Business

10.1016/S0263-2373(98)00005-X

Fitzgerald L., 1991, Performance Measurement in Service Industries

10.1016/j.compind.2005.03.001

Ford H., 1922, My Life and Work

10.1108/00251740310496215

10.1108/01443570710763778

10.1111/j.1468-2370.2006.00125.x

10.1080/14783360802614307

10.1108/01443570710763787

10.1111/j.1468-2370.2005.00105.x

10.1108/01443579710158023

Glueck W.F., 1984, Business Policy and Strategic Management

Goldman Sachs(2009).The BRICs Nifty 50: The EM and DM winners Goldman Sachs Global Strategy Report 4 November. Available at:http://www2.goldmansachs.com/ideas/brics/nifty‐50‐doc.pdf(accessed 9 April 2010).

Goldratt E.M., 1986, The Goal: A Process of Ongoing Improvement

Goold M., 1991, Strategic control in the decentralised firm, Sloan Management Review, 32, 69

10.1002/smj.4250110104

10.1108/17410400610682488

10.1016/j.ijpe.2003.08.003

10.1108/01443570110358468

Haag S., 2002, Management Information Systems for the Information Age

Handy C., 2002, The Age of Unreason: New Thinking for a New World

Handy C., 2002, The Elephant and the Flea: Reflections of a Reluctant Capitalist

Hansen M.T., 2007, The innovation value chain, Harvard Business Review, 85, 121

Hax A.C., 1984, Strategic Management: An Integrative Perspective

Hayes R.H., 1980, Managing our way to economic decline, Harvard Business Review, 58, 67

10.1177/0266242609350804

10.1108/13598541011028714

10.1108/14635770510609015

10.5465/AMP.2008.35590354

10.1108/01443579710157989

10.1108/09600030010351246

Hopkins M.S., 2009, 8 Reasons sustainability will change management (that you never thought of), Sloan Management Review, 51, 27

10.1111/j.1467-6486.1985.tb00007.x

10.2308/jmar.2000.12.1.1

10.1016/S0024-6301(79)80001-1

10.1016/j.cie.2005.01.001

10.1108/EUM0000000005587

10.1016/j.ijpe.2006.07.011

10.1016/S0166-4972(97)00062-X

Ittner C., 1998, Innovations in performance measurement: trends and research implications, Journal of Management Accounting Research, 6, 205

10.1177/0266242697152004

Johnson H.T., 1981, Towards an understanding of 19th century cost accounting, Accounting Review, 56, 510

Johnson H.T., 2000, Profit beyond Measure: Extraordinary Results through Attention to Work and People

Johnson H.T., 1987, Relevance Lost – The Rise and Fall of Management Accounting

10.1080/14783360601043096

Kaplan R.S., 1983, Measuring manufacturing performance: a new challenge for management accounting research, Accounting Review, 18, 686

Kaplan R.S., 1984, The evolution of management accounting, Accounting Review, 59, 390

Kaplan R.S., 1992, The balanced scorecard – measures that drive performance, Harvard Business Review, 70, 71

Kaplan R.S., 1996, The Balanced Scorecard

Kaplan R.S., 1996, Translating Strategy into Action: The Balanced Scorecard

10.1108/sl.2001.26129cab.002

Keegan D.P., 1989, Are your performance measures obsolete?, Management Accounting, 70, 45

10.1108/01443570310458465

10.1057/palgrave.jors.2601539

10.1016/j.jom.2009.09.004

10.1016/S0361-3682(95)00040-2

10.1016/j.orgdyn.2003.08.007

10.1016/0925-5273(95)00081-X

10.1108/01443571011018707

10.1016/j.jom.2005.01.002

10.1504/IJMED.2005.006310

10.1108/01443570410569010

Lovelock C., 2004, Wither service marketing? In search of new paradigm and fresh perspectives, Journal of Service Research, 47, 9

Lubin D.A., 2010, The sustainability imperative, Harvard Business Review, 88, 42

Lynch D.R., 2003, How to scope DMAIC projects, Quality Progress, 36, 37

10.1108/01443579810225531

10.1111/j.1468-2370.2010.00282.x

Marchand D., 2000, Mastering Information Management

10.1504/IJBPM.2001.000099

Marr B., 2002, Handbook of Performance Measurement

Maturana H.R., 1979, Autopoiesis and Cognition: The Realization of the Living

Maturana H.R., 1998, The Tree of Knowledge: The Biological Roots of Human Understanding

10.1108/02656710010306166

10.1108/01443570210440492

10.1080/09540969509387888

10.1080/09537280512331333101

Menon S.(2009).Researchers sans borders: Science 2.0 is here as CSIR resorts to open source drug research for TB.Business Standard (New Delhi) 1 March.

Meredith J., 1993, Theory building through conceptual methods, International Journal of Operations and Production Management, 13, 3, 10.1108/01443579310028120

Meyer H.H., 1995, Split roles in performance appraisal, Harvard Business Review, 43, 123

10.1080/09537280512331333039

10.1108/01437730610687737

Mintzberg H., 1987, Harvard Business Review, 66

10.1111/j.1468-2370.2008.00238.x

10.1016/j.jclepro.2008.06.004

10.4135/9781412984287

10.2753/PMR1530-9576330302

Nandan R.K., 1996, Beyond Constraint: Exploring the Management Control Paradox, 345

10.1108/01443579910247437

10.1108/01443570510633648

Neely A.(2007).The servitization of manufacturing: an analysis of Global Trends. Proceeding of the 14th European Operations Management Association Conference Ankara Turkey 17–20 June.

Neely A., 2001, The performance prism perspective, Journal of Cost Management, 15, 7

10.1108/01443579510083622

Neely A., 1996, Getting the Measure of Your Business

10.1108/01443579410058603

10.1108/01443570010343708

10.1108/09564231011079084

Nidumolu R., 2009, Why sustainability is now the key driver of innovation, Harvard Business Review, 87, 57

10.1108/09574090110806217

10.1080/09537280512331333057

10.1177/1094670509357611

10.1006/mare.1999.0115

10.1108/17465660610703468

10.4135/9781446221327

Pisano G.P., 2008, Which kind of collaboration is right for you?, Harvard Business Review, 86, 1

Poister T.H., 2003, Measuring Performance in Public and Non‐profit Organisations

10.2307/41166466

Prusak L., 2003, Who are the gurus' gurus, Harvard Business Review, 81, 14

10.1108/17410400710731446

Raymond E.S., 2001, The Cathedral and Bazaar

10.1006/mare.2000.0140

10.1177/0149206308330560

10.1080/19416520802211651

10.1080/09537329608522459

Sanchez R., 2004, The New Strategic Management. Organization, Competition and Competence

10.1016/S0959-6526(02)00062-8

Schendel D.E., 1979, Strategic Management: A New View of Business Policy and Planning

Schonberger R.J., 1982, Japanese Manufacturing Techniques: Nine Hidden Lessons in Simplicity

10.2307/257996

10.1016/S0361-3682(98)00060-9

Seddon J., 2008, Systems Thinking in the Public Sector: The Failure of the Reform Regime . . . and A Manifesto for A Better Way

Senge P.M., 1999, The Dance of Change: The Challenges to Sustaining Momentum in Learning Organization

10.1108/17410400610653219

10.1108/14635770410557717

Simons R., 1995, Levels of Control – How Managers Use Innovative Control Systems to Drive Strategic Renewal

Simons R., 1995, Control in the age of empowerment, Harvard Business Review, 73, 80

Sink P.E., 1986, Performance and productivity measurement: the art of developing creative score boards, Industrial Engineer, 1, 86

Skinner W., 1974, The decline, fall and renewal of manufacturing, Industrial Engineering, 6, 32

10.1108/eb054696

Snowden D.J., 2007, A leader's framework for decision making, Harvard Business Review, 1, 8

10.1108/13683041011027436

Steiner G.A., 1969, Top Management Planning

10.4135/9781412991841

Suzaki K., 1987, The New Manufacturing Challenge: Techniques for Continuous Improvement

10.1108/09526860510627210

Tannenbaum A.S., 1968, Control in Organizations

10.1108/13683041011027418

Taylor F.W., 1911, The Principles of Scientific Management

10.1080/00207540801932498

10.1080/0953728051233133048

10.1108/00251740410565145

10.1016/j.ijpe.2006.11.030

10.1016/j.emj.2005.09.013

10.1108/00483480610636812

10.1509/jmkg.68.1.1.24036

10.1016/j.indmarman.2007.07.004

10.1016/S0925-5273(98)00201-1

10.1016/0925-5273(94)90145-7

Wenger E.C., 1999, Communities of Practice: Learning, Meaning and Identity

Wenger E.C., 2000, Communities of practice: the organizational frontier, Harvard Business Review, 78, 139

Wheelen T.L., 1983, Strategic Management and Business Policy

White A., 1999, Servicising: The Quiet Transition to Extended Producer Responsibility

10.5172/jmo.2007.13.3.227

10.1080/10841806.2002.11029377

10.1111/1540-6210.00329

10.1177/0095399704263473

Wise R., 1999, Go downstream: the new profit imperative in manufacturing, Harvard Business Review, 77, 133

10.1111/j.1468-2370.2009.00274.x

10.1007/BF02894350

10.1002/bse.493

Yamakawa T. Ahmed S.andKelston A.(2009).The BRICS as drivers of global consumption Goldman Sachs global economics commodities and strategy research. Available at:http://www2.goldmansachs.com/ideas/brics/drivers‐of‐global‐consumption‐doc.pdf(accessed 6 August 2009).