Evolution and chronology of the organisational performance measurement field
Julio Araujo Carneiro-da-Cunha,
Flavio Hourneaux Jr. and
Hamilton Luiz Corrêa
International Journal of Business Performance Management, 2016, vol. 17, issue 2, 223-240
Abstract:
The aim of this study is to analyse the evolution of the concepts and models in the field of performance measurement in organisations through a review of existing literature. Cited as possible trends identified in the study are: the propensity to incorporate multidimensionality into the models, to the detriment of the traditional financial focused models; increased focus on elements external to the organisation; the prevalence of focus on relationships, with the participation of various stakeholders, shifting from a purely transaction focus; the shift from performance measurement to performance management; and the growing use of strategy and alignment as the models' main guidelines.
Keywords: chronology; performance management; performance measurement systems; PMS; performance evaluation; organisational performance; firm performance; literature review; modelling; multidimensionality; external elements; relationships; stakeholders; strategy; alignment. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbpma:v:17:y:2016:i:2:p:223-240
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