Job Performance Measurement System Development Process

1992 ◽  
Author(s):  
Frances J. Laue ◽  
Jerry W. Hedge ◽  
Melody L. Wall ◽  
Larry A. Pederson ◽  
Barbara A. Bentley
Keyword(s):  
Job Performance ◽  
Performance Measurement ◽  
Measurement System ◽  
Development Process ◽  
System Development ◽  
Performance Measurement System

Job Performance Measurement System Development Process

1992 ◽  
Author(s):  
Frances J. Laue ◽  
Jerry W. Hedge ◽  
Melody L. Wall ◽  
Larry A. Pederson ◽  
Barbara A. Bentley
Keyword(s):  
Job Performance ◽  
Performance Measurement ◽  
Measurement System ◽  
Development Process ◽  
System Development ◽  
Performance Measurement System

Visualization techniques supporting performance measurement system development

2016 ◽  
Vol 20 (2) ◽  
pp. 13-25 ◽  
Author(s):  
Aki Jääskeläinen ◽  
Juho-Matias Roitto
Keyword(s):  
Performance Measurement ◽  
Information Visualization ◽  
Measurement System ◽  
Quantitative Methods ◽  
Development Process ◽  
System Development ◽  
Measurement Development ◽  
Performance Measurement System ◽  
Content Type ◽  
Visualization Techniques

Purpose This paper aims to understand how performance measurement system development process can be supported by visualization techniques. It analyses the suitability of different visualization techniques in the tasks needed in designing, implementing and using performance measurement. Design/methodology/approach The research builds upon literature review and analysis. The empirical access to five recent performance measurement system development projects is also used to evaluate the applicability of visualization techniques. The emphasis is in information visualization, and the following techniques are examined: maps, diagrams, networks, visualized models, graphs, charts and dashboards. Findings The study provides a concise overview on visualization techniques highlighting the managerial tasks related to performance measurement system development process. It contributes as a discussion opener inviting more academicians to study the topic of visualization in management and to further test and broaden the proposals presented in the paper. Research limitations/implications Further in-depth empirical research is needed regarding each phase of performance measurement development process. A further study could also stress more the proactive use of performance measurement paying attention also to the external environment. Practical implications The topic of information visualization is practically driven. The results support practitioners in evaluating and choosing visualization techniques supporting their timely challenges in the performance measurement development. Originality/value Few studies on information visualization have been carried out in the context of management science. Visualization can integrate human in the data exploration process and improve understanding over large data sets without complex quantitative methods. Visualization techniques have been proposed as powerful means to enhance the effectiveness of performance measurement. This study structures and clarifies the ambiguous topic of visualization and performance management and suggests areas for further research.

scholarly journals The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape

2021 ◽  
Author(s):  
Paula M. G. van Veen-Dirks ◽  
Marijke C. Leliveld ◽  
Wesley Kaufmann
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Development Process ◽  
System Development ◽  
Procedural Fairness ◽  
Performance Measurement System ◽  
Measurement Systems ◽  
Red Tape ◽  
Performance Measurement Systems

AbstractIn this study, we investigate the effects of an enabling versus a coercive performance measurement system on how employees perceive the procedural quality of such systems. In particular, we examine the design characteristics and the development process of performance measurement systems. We hypothesize that an enabling design and an enabling development process, as compared to a coercive design and a coercive development process, lead to perceptions of greater procedural fairness and less red tape. To test our hypotheses, we conduct an experiment with two different samples (a student laboratory sample and an online sample). In general, our results indicate that an enabling performance measurement system design and an enabling system development process both independently increase procedural fairness and decrease red tape. These findings imply that organizations interested in improving the procedural quality of their performance measurement system should focus on designing and developing a system that is enabling rather than coercive.

Agile performance measurement system development: an answer to the need for adaptability?

2019 ◽  
Vol 15 (2) ◽  
pp. 231-256 ◽  
Author(s):  
Kati Tuulikki Stormi ◽  
Teemu Laine ◽  
Tuomas Korhonen
Keyword(s):  
Performance Measurement ◽  
Measurement System ◽  
Management Accounting ◽  
System Development ◽  
Development Project ◽  
Performance Measurement System ◽  
Agile Development ◽  
New Approach ◽  
Content Type ◽  
Agile Methodologies

Purpose The purpose of this study is to reflect upon the feasibility of agile methodologies, Scrum in particular, to supplement the procedural design and implementation of performance measurement systems (PMS). Design/methodology/approach The study is an interventionist case study that applied agile methodologies in the PMS development. Researchers actively participated in the PMS development, e.g. researchers designed some of the performance measurement prototypes in order to facilitate the agile development. Findings The study outlines an agile approach suitable for PMS development. The paper answers the topical needs for adaptability and agility in management accounting, by applying agile methodologies into PMS development. PMS development does not take place only as a project or process that systematically progresses from the measure selection to measure implementation. Instead, as the requirements for the PMS change during the development project, management may reject some measures and new measures emerge as the understanding about changing situations increase. Agile methodologies are a methodological way to respond to the inevitable change and to enhance management accounting adaptability. Research limitations/implications This study contributes to the PMS literature by proposing that agile development methodologies can advance organizational features that increase management accounting adaptability. As a result, the study proposes a new approach for PMS development to supplement existing ones. Agile methodologies are especially suitable for extending the PMS in new, yet relatively immature areas of performance measurement. The new approach applies Scrum principles in PMS development. By drawing from the theories of performance measurement (system) development and enabling PMS, the paper furthers academic understanding about agile development of accounting information systems. Practical implications Companies can use the proposed approach in PMS development, particularly after the initial system implementation in redesigning the system. The approach may increase the PMS impact in organizations and prevent PMS implementation failures. Originality/value The paper identifies the potential of using agile methodologies to enhance PMS adaptability and provides preliminary evidence of the potential of such approach in supplementing processual PMS development frameworks.

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