Reviewing and improving performance measurement systems: An action research

Renata Gomes Frutuoso Braz, Luiz Felipe Scavarda and Roberto Antonio Martins

International Journal of Production Economics, 2011, vol. 133, issue 2, 751-760

Abstract: Reviewing and updating performance measurement systems (PMS) based on internal and external environmental changes are as important as developing and implementing them. The results of an action research study carried out to improve the PMS of an energy company's maritime transportation area are presented. The findings of this longitudinal study illustrate the difficulty and complexity of reviewing and updating an energy company's PMS for its maritime transportation area. This difficulty is due to the involvement of PMS users, the assessment of performance measures, the establishment of targets, and data availability. The complexity is related to the changes in information technology when implementing changes in procedures for computing performance measures. This article contributes to a better understanding of the process of reviewing and updating a company's existing PMS.

Keywords: Performance; measurement; system; Performance; measure; Review; of; performance; measurement; Updating; the; performance; measurement; system; Maritime; transportation (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:proeco:v:133:y:2011:i:2:p:751-760

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