Designing and implementing performance measurement systems based on enterprise engineering guidelines

Louisi Francis Moura, Edson Pinheiro de Lima, Fernando Deschamps, Dror Etzion and Sergio E. Gouvea da Costa

International Journal of Productivity and Performance Management, 2021, vol. 72, issue 5, 1239-1265

Abstract: Purpose - This conceptual paper presents a proposal for improving a performance measurement (PM) system implementation process based on enterprise engineering (EE) guidelines, which gives the process a sense of completeness. Design/methodology/approach - This paper analyzes a well-known process for PM systems implementation organized in two phases: identifying, designing and implementing the top-level performance measures; and cascading the top-level measures and identify appropriate lower-level performance measures. The proposed improvements to the studied process derive from the EE guidelines, which establish a basis for the structure of an organizational management system, the formalization and synchronization of processes, performance expectations, exception handling and change management. Findings - The study reveals that not all EE guidelines are covered by the analyzed process, with four of them having no evidence of being adopted: involvement of people in process design and implementation; ensuring interoperability between different systems in the information structure; addressing of all possible exceptions; coherence and consistency of semantics across all processes. Originality/value - By the lens of EE guidelines, this paper advances a how-to-guide. This paper can support managers and researchers on PM system design and implementation, given the importance and relevance of EE recommendations having a consistent and well-structured procedure.

Keywords: Performance measurement; Performance measurement system; Enterprise engineering; Implementation (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijppmp:ijppm-09-2020-0501

DOI: 10.1108/IJPPM-09-2020-0501

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