Performance measurement systems: A consensual analysis of their roles

Edson Pinheiro de Lima, Sergio E. Gouvea da Costa, Jannis Angelis and Juliano Munik

International Journal of Production Economics, 2013, vol. 146, issue 2, 524-542

Abstract: Competitive pressures and advances in product and process technologies challenge performance management systems in terms of their design and their strategic and operational use. Understanding the roles of such systems is a first step in developing and employing the appropriate system capabilities and functions. This paper first identifies the roles a performance measurement system can perform. A synthesis is then used to capture expert views through interviews and a Delphi exercise. Twenty international operations management experts participated in the study—eleven academics and nine industry professionals. The study resulted in a refined list of proposed roles of performance measurement systems from the existing operations literature. The findings from the study show that continuous improvement, organisational learning and change management are new elements that characterise the refined measurement system roles, and that the appropriate PMS roles are contingent on design recommendations. The study provides insights for the design, management and use of PMS in organisations.

Keywords: Operations strategy; Performance measurement; Strategic management; Delphi method (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S092552731200182X
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:proeco:v:146:y:2013:i:2:p:524-542

DOI: 10.1016/j.ijpe.2012.05.007

Access Statistics for this article

International Journal of Production Economics is currently edited by Stefan Minner

More articles in International Journal of Production Economics from Elsevier
Bibliographic data for series maintained by Catherine Liu ().