Lending validity and consistency to performance measurement

Ryan Samuel Sale and Martha Lair Sale

Managerial Auditing Journal, 2005, vol. 20, issue 9, 915-927

Abstract: Purpose - The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified. Design/methodology/approach - The performance evaluation technique described in this paper is a combination of two existing techniques: the balanced scorecard and the analytical hierarchy process. Findings - These two methods are found to complement each other quite well. An example illustrates the combined usage of the two techniques and the inherent advantages of the combination. Research limitations/implications - Use of analytic hierarchy process, without reliance on one of several commercially available software programs, may prove to be unwieldy and time consuming. Practical implications - This paper demonstrates a technique allowing managers to use qualitative measures in performance evaluations without concern that the results will be judged to be unsubstantiated and overly subjective. Originality/value - This paper combines two existing methods. The strengths and weaknesses of these two methods combine to create a technique that is superior to the use of either one in isolation.

Keywords: Performance measurement (quality); Analytical hierarchy process; Job evaluation (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686900510625262

DOI: 10.1108/02686900510625262

Access Statistics for this article

Managerial Auditing Journal is currently edited by Professor Jie Zhou

More articles in Managerial Auditing Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().