A composite approach to performance measurement system auditing

Dennis F Kehoe, N.D. Burns and U.S. Bititci

International Journal of Business Performance Management, 1999, vol. 1, issue 3, 279-298

Abstract: This paper describes the result of a major collaborative research programme between the universities of Liverpool, Loughborough and Strathclyde funded by the EPSRC into the development of an integrated approach to the audit and assessment of performance measurement systems. The basis of the research was that to fully evaluate an organisation's performance measurement system (PMS) from three distinct viewpoints namely the structural alignment view, the information view and the behavioural view. The methodology developed is described in detail, together with the results of an industrial case study into the application of the audit approach.

Keywords: performance measurement systems; PMS; audit methods; PMS reference models; consequences chart; integrated PMS. (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbpma:v:1:y:1999:i:3:p:279-298

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