Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms

Frank H.M. Verbeeten and Arnick N.A.M. Boons

European Management Journal, 2009, vol. 27, issue 2, 113-128

Abstract: Summary The aim of this study is to investigate whether the strategic priorities of an organization are associated with the use and effectiveness of specific performance measures. The results of a survey of Dutch firms indicate that specific strategic priorities (i.e., the importance of market/customer orientation, innovation and personnel development) tend to be associated with the use of non-financial performance measures. In addition, institutional factors appear to affect the use of specific performance measures. However, we find no support for the claim that aligning the performance measurement system to the strategic priorities of the firm positively affects performance.

Keywords: Strategic; priorities; Performance; measures; Performance; Survey (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (16)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0263237308000996
Full text for ScienceDirect subscribers only

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:eee:eurman:v:27:y:2009:i:2:p:113-128

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/journaldescription.cws_home/115/bibliographic
http://www.elsevier. ... me/115/bibliographic

Access Statistics for this article

European Management Journal is currently edited by Michael Haenlein

More articles in European Management Journal from Elsevier
Bibliographic data for series maintained by Catherine Liu ().