A Balancing Act? The Implications of Mixed Strategies for Performance Measurement System Design

2012 ◽  
Author(s):  
Henri C. Dekker ◽  
Tom Groot ◽  
Martijn Schoute
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Performance Measurement System ◽  
Mixed Strategies

A Balancing Act? The Implications of Mixed Strategies for Performance Measurement System Design

2012 ◽  
Vol 25 (1) ◽  
pp. 71-98 ◽  
Author(s):  
Henri C. Dekker ◽  
Tom Groot ◽  
Martijn Schoute
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Low Cost ◽  
Performance Measurement System ◽  
Mixed Strategies ◽  
Measurement Systems ◽  
Multiple Strategies ◽  
Strategic Emphasis ◽  
Performance Measurement Systems

ABSTRACT This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive compensation. Analysis of survey data of 387 firms shows that more than half of the sample to some extent or fully mixes strategic priorities, while strategic priorities resembling strategic archetypes (primarily low cost or differentiation) populate only 36 percent of the sample. Our analyses support that, as compared to archetypal strategies, pursuing mixed strategies elicits design of more comprehensive and complex PMSs that are aimed at balancing effort and decisions toward the multiple strategies pursued.

How do measurement objectives influence the R&D performance measurement system design?

2007 ◽  
Vol 30 (3) ◽  
pp. 187-202 ◽  
Author(s):  
Vittorio Chiesa ◽  
Federico Frattini ◽  
Valentina Lazzarotti ◽  
Raffaella Manzini
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Performance Measurement System

Performance measurement system design: Should process based approaches be adopted?

1996 ◽  
Vol 46-47 ◽  
pp. 423-431 ◽  
Author(s):  
Andy Neely ◽  
John Mills ◽  
Ken Platts ◽  
Mike Gregory ◽  
Huw Richards
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Performance Measurement System

Performance measurement system design: developing and testing a process‐based approach

2000 ◽  
Vol 20 (10) ◽  
pp. 1119-1145 ◽  
Author(s):  
Andy Neely ◽  
John Mills ◽  
Ken Platts ◽  
Huw Richards ◽  
Mike Gregory ◽  
...  
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Performance Measurement System

Managerial Influence in Performance Measurement System Design: A Recipe for Failure?

2014 ◽  
Vol 26 (2) ◽  
pp. 1-34 ◽  
Author(s):  
Anne-Marie Kruis ◽  
Sally K. Widener
Keyword(s):  
Decision Making ◽  
Performance Measurement ◽  
Information Asymmetry ◽  
System Design ◽  
Empirical Evidence ◽  
Survey Data ◽  
Measurement System ◽  
Performance Measurement System ◽  
Business Unit ◽  
Extant Literature

ABSTRACT: Extant literature holds that business unit (BU) managers' influence in the design of their performance measurement system (PMS) is beneficial; however, empirical evidence is mixed. Using survey data from 293 BU managers, we study their perception that the PMS fails to support their decision-making. The findings indicate that, on average, managerial influence in PMS design decreases the perception of PMS failure and hence indeed seems to be beneficial. However, importantly, the effect differs depending on the situation. For instance, when there are higher levels of information asymmetry between managers and superiors, lower levels of interdependencies, or lower levels of information asymmetry between employees and managers, managerial influence in PMS design decreases failure. To the contrary, when there are lower levels of information asymmetry between managers and superiors, higher levels of interdependencies, or higher levels of information asymmetry between employees and managers, influence in PMS design increases PMS failure.

scholarly journals The Combination of DEMATEL, ANP, and IPMS Methods for Performance Measurement System Design: A Case Study in KOLAT KOARMATIM

2017 ◽  
Vol 10 (8) ◽  
pp. 155-170 ◽  
Author(s):  
Marsetio . ◽  
Amarulla Octavian ◽  
Siswo Hadi Sumantri ◽  
Ahmadi . ◽  
Rajab Ritonga ◽  
...  
Keyword(s):  
Performance Measurement ◽  
System Design ◽  
Measurement System ◽  
Performance Measurement System
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