Performance measurement: questions for tomorrow

Ever since Johnson and Kaplan (1987) published their seminal article performance measurement gained increasing popularity both in practice and research with over 3600 articles between 1994 and 1996. A précis of the literature on global and business trends predicts that the world is heading towards a networking era dominated by global autopoietic networks. A systematic review of the performance measurement literature concludes that although historically the performance measurement literature had tracked the global business trends our current state of knowledge on performance measurement is not complete and a number of fundamental questions remain unanswered, particularly in the context of future trends

Dynamics of performance measurement and organizational culture

This research paper aims to model the dynamic relationship between performance measurement, management styles and organisational culture, in order to develop a better understanding of the causal linkages between these three areas

Measurement and management of competences by enterprise social networking

Purpose Literature describes the transformation process of employees' individual competences into firm-specific competences as a great challenge in the performance management and management field. Recently, to favor the transformation of competences, some companies have adopted enterprise social networking (ESN). However, not enough studies support the understanding of its role in performance management and measurement and scant attention is given to the inclusion of competences in a holistic performance measurement and management system (PMMS). To help close this gap, the purpose of this paper is to develop knowledge on the role of ESN in measurement and management of competences to favor the development of a holistic PMMS. Design/methodology/approach The research adopts a multiple case study methodology using a qualitative meta-analysis. It investigates 32 multinational companies by case studies available in the scientific literature. Findings The results highlight the use of ESN as a relevant support for the development of a holistic PMMS based on a high maturity in performance measurement and a democratic and participative approach in performance management. ESN provides real-time data collection, analysis and reports that encourage a democratic and participative performance management. It facilitates relationships, knowledge sharing and favors a high maturity performance measurement. Originality/value The paper provides implications for theory, practice and society. First, the paper rationalizes the impact of ESN usage on performance measurement and management. Second, it offers new knowledge supporting practitioners in the development of holistic PMMS. Third, it highlights that ESN favors people in self-expression of own capacity, sharing artwork and knowledge on specific topics

The Evolution of Balanced Scorecard in Healthcare: A Systematic Review of Its Design, Implementation, Use, and Review

During the last few years, the interest in performance measurement increased within the healthcare sector. Due to the COVID-19 pandemic, healthcare systems needed to boost performance measurement systems to become more resilient and improve their capability in monitoring key performance indicators. Since the 1990s, the Balanced Scorecard (BSC) model has been widely used among private and public organizations as it is the most adopted model to measure performance. The current paper aims at understanding the evolution of BSC in healthcare. The systematic literature review has been carried out by searching keywords according to PRISMA guidelines. By analyzing papers through one classification of BSC adoption phases, the results reveal that studies focused mainly on the BSC design process, rather than BSC implementation, use, or review. However, there is no agreement about the perspectives to be adopted in healthcare. Concerning BSC implementation and use, on one side especially leadership, culture and communication enable the BSC implementation. On the other side, monitoring and strategic decision-making are the most widespread objectives for using BSC. Concerning BSC review, however, the paper highlights a need for additional research. Finally, the paper provides further research opportunities concerning the phases suitable for implementing a BSC in healthcare

Twenty-first century supply chain management: a multiple case study analysis within the UK aerospace industry

In recent years, to stimulate the development of Lean Supply Chain Management (SCM) in SMEs, the UK aerospace industry has developed a change programme named “Supply Chains for the 21st century” (SC21). This programme promotes the use of a simple standard improvement framework, which defines performance goals and standardizes the approaches and tools for continuous sustainable improvement. However, its effective impact on Lean SCM and performance measurement systems (PMS) has not been widely covered in the literature. Adopting a qualitative research methodology approach, this study investigates five significant organizations to explore and contribute to knowledge on Lean SCM and PMS challenges related to the adoption of the SC21 programme. From an academic point of view, the paper highlights the key role of SC21 in accelerating the competitiveness of the aerospace industry by fostering managerial development of supply chain partners. In particular, it highlights the importance of PMS as well as collaboration between supply chain partners for efficient and effective SCM. From a practitioner’s perspective, the SC21 performance award is highlighted as a very successful approach in bridging the gap of differing agendas between supply chain partners. SMEs, with support from their larger supply chain partners, can embrace performance measurement practices to improve their performance. More established SMEs with a headcount of more than 50 employees are capable of developing and documenting strategic plans and more sophisticated PMS

Value of maturity models in performance measurement

Over the last 20 years, the field of performance measurement (PM) has evolved from measurement to management. Investigations demonstrated the relevance of PM in management of organisations’ results. Although maturity model concept was widely used, the value of maturity models in PM has not been purposefully investigated. To address this gap, this research formulated three research questions: (1) How do maturity models in the field of performance measurement and management (PM&M) add value in practice? (2) How do such maturity models compliment and/or replicate the value added by an expert? (3) How do maturity models contribute to the development of the organisation’s PM&M practices? Using a predefined research protocol, 12 European manufacturing organisations and independent experts were engaged in conducting two separate studies: (1) the experts conducted reviews with 12 companies using a standard business review format; (2) research team adopted one of the available maturity models and facilitated self-assessments with the management teams of the same 12 companies. Results from both the studies were compared and high levels of congruence were identified. The analysis demonstrates that the maturity models with certain characteristics, promote organisational learning as well as enabling efficient and effective assessment of the performance management practices of the organisations

Performance measurement : challenges for tomorrow

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

Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

This paper examines how strategic performance measurement systems (SPMS) influence organisational performance through the shaping of the strategic agendas and strategic decision arrays that result from the processes of (re)formulation of intended strategies. Using a combination of archival and survey data collected from 267 medium and large Spanish companies, we find evidence supporting a positive association between SPMS and organisational performance that is mediated by the comprehensiveness of the strategic decision arrays. We find this mediation is negatively moderated by the level of environmental dynamism, so that the comprehensiveness of strategic decision arrays that result from strategy (re)formulation processes mediates the association between SPMS and organisational performance when environmental dynamism is low, but not when environmental dynamism is high