scholarly journals Strategic Performance Measurement Systems Implemented in the Biggest Czech Companies with Focus on Balanced Scorecard - An Empirical Study

2012 ◽  
Vol 4 (4) ◽  
pp. 67-85 ◽  
Author(s):  
Petr Petera ◽  
◽  
Jaroslav Wagner ◽  
Michal Menšík
Keyword(s):  
Empirical Study ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Strategic Performance ◽  
Measurement Systems ◽  
Performance Measurement Systems

Consequences of Strategic Performance Measurement Systems: A Meta-Analytic Review

2020 ◽  
Vol 32 (1) ◽  
pp. 103-136
Author(s):  
Jan Endrikat ◽  
Thomas W. Guenther ◽  
Robert Titus
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Organizational Capabilities ◽  
Strategic Performance ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Analytic Review ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Traditional Performance

ABSTRACT About 25 years ago, Kaplan and Norton (1992) introduced the balanced scorecard (BSC) with the aim of remedying the inadequacies of traditional performance measurement approaches. From then on, the adoption of strategic performance measurement systems (SPMS) has steadily increased. While scholars have proposed and empirically tested several beneficial consequences of SPMS, the empirical results are not unequivocally clear and there is still a lack of consensus. This study builds on, complements, and expands current reviews by meta-analytically examining the associations among SPMS and 13 consequences of 67 primary studies, classified into three categories (i.e., people's behavior, organizational capabilities, and performance consequences). Overall, we find positive and significant mean correlations for all examined consequences. However, even after correcting for statistical artifacts, substantial heterogeneity remains. Therefore, we explore the heterogeneity by examining various theoretical and methodological moderators. Subgroup analysis reveals significant influences of (1) national culture (in terms of individualism and power distance), (2) presence or absence of links to the reward system, and (3) industry differences.

Measuring up: do you have a scorecard?

2002 ◽  
Vol 2 (4) ◽  
pp. 181-187
Author(s):  
K. Johnson
Keyword(s):  
Best Practices ◽  
Performance Measurement ◽  
Measurement System ◽  
Balanced Scorecard ◽  
Performance Measurement System ◽  
Business Practices ◽  
Actual Performance ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
A Performance

Performance measurement can be an effective tool in driving organization improvement to enable your utility to become more competitive, or improve customer satisfaction. WERF Project #99-WWF-7, Developing and Implementing a Performance Measurement System, is developing performance measurement systems by investigating a number of “best practices” in other industries and implementing selected practices at various water/wastewater utilities nationwide to determine how these practices can be adapted and applied. This joint WERF/AWWARF research project has been underway since mid-1999 to provide methods and tools that enable the utility to develop and implement a performance measurement system based on a demonstrated, proven approach. The Volume I Report summarizes the secondary research and project approach. Well designed, properly implemented performance measurement systems can enable utilities to achieve new levels of performance in terms of efficiency, quality, and effectiveness. Interest in performance measurement is increasing in all competitive businesses and industries today, and has been advanced through concepts such as the Balanced Scorecard. Utilities can employ these same concepts and learn “best practices” from other industries' experiences. While a performance measurement system alone does not improve performance or make a utility competitive, when combined with an appropriate business strategy and performance improvement initiatives, it can drive a cycle of change. A successful performance measurement system combines a holistic approach around improved business practices and effective human/organizational strategies in addition to actual performance information for operational decision-making.

Monitoring and regulating corporate identities using the balanced scorecard

2009 ◽  
Vol 13 (2) ◽  
pp. 116-135 ◽  
Author(s):  
Jai Kim ◽  
Caroline Hatcher
Keyword(s):  
Performance Measurement ◽  
Balanced Scorecard ◽  
Identity Management ◽  
Corporate Identity ◽  
Management Control ◽  
Content Type ◽  
The Balanced Scorecard ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
And Performance

PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

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