Constructing a Tailor-made Performance Management System Supported by Knowledge Elicitation Tools and Dynamic Modeling

Wolfgang Ossadnik (), Ralf H. Kaspar () and Stefanie Schinke ()
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Wolfgang Ossadnik: University of Osnabrueck, Germany
Ralf H. Kaspar: University of Osnabrueck, Germany
Stefanie Schinke: University of Osnabrueck, Germany

International Journal of Business Research and Management (IJBRM), 2013, vol. 4, issue 4, 75-98

Abstract: For constructing a causality-based performance management system (PMS), the consideration of expert knowledge is indispensable. As this knowledge is usually not transparent or explicitly available, the process of tacit knowledge elicitation (TKE) plays an important role for a tailor-made construction of PMS, as does its operationalization in the form of a company-specific scorecard or a dynamic model. Owing to this importance, this paper develops a holistic, step by step approach for constructing and operationalizing an effective PMS using TKE such as interview techniques, as well as System Dynamics (SD) and the interaction of organization’s personnel (experts) and Management Accounting (MA). The framework is structured by a phase model in matrix form, whereby the three main steps data generation, assessment and construction are further divided by functional responsibilities on company and MA levels. For demonstration purposes, the framework is subsequently applied to a case study within the automotive industry.

Keywords: Cause-and-effect Relationships; Expert Knowledge; Performance Management; Tacit Knowledge; Causal Maps; Strategy Maps; System Dynamics; Interview Techniques; Case Study. (search for similar items in EconPapers)
JEL-codes: M0 (search for similar items in EconPapers)
Date: 2013
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