A proposed methodology for evaluating the quality of performance management systems

被引:1
|
作者
Sales, Xavier [1 ]
机构
[1] EADA Business Sch, Dept Accounting & Management Control, Barcelona, Spain
关键词
Performance measurement; Performance management; Management control systems; Evaluation methodology; System functionality; Theoretical development; BALANCED SCORECARD; DESIGN;
D O I
10.1108/PAR-03-2018-0019
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose The purpose of this paper is to develop a methodology for evaluating the quality of an organization's performance management system. Design/methodology/approach The paper presents a theoretical development based in extant literature, using a field study to illustrate the application of the methodology in assessing the quality of the performance management system of the case company. Findings The study presents performance management systems as a network of interconnected elements instead of elements that follow a lineal sequence. The more consistently aligned the elements of this network, the more likely it is to be able to influence behaviours and decisions in desirable ways. Originality/value The methodology overcomes the two limitations of previous studies. First, it uses a holistic approach and does not focus on specific tools; second, it assesses the quality of the system, not from future company results that might be influenced by other variables, but from the consistency and alignment of the elements of the system.
引用
收藏
页码:376 / 393
页数:18
相关论文
共 50 条
  • [21] EVALUATING THE IMPLEMENTATION OF QUALITY MANAGEMENT SYSTEMS IN SUPPLY NETWORKS IN BRAZIL
    Mendes dos Reis, Joao Gilberto
    de Oliveira Costa Neto, Pedro Luiz
    Machado, Sivanilza Teixeira
    Oliveira, Rone Vieira
    INDEPENDENT JOURNAL OF MANAGEMENT & PRODUCTION, 2014, 5 (02): : 314 - 330
  • [22] Model for Evaluating the Subjectivity of Findings in Audits of Quality Management Systems
    Montoya Quintero, Diana Maria
    Cogollo Florez, Juan Miguel
    QUALITY-ACCESS TO SUCCESS, 2018, 19 (167): : 36 - 42
  • [23] A proposed methodology for decision support on ageing systems
    Isaksen, S. L.
    RELIABILITY, RISK AND SAFETY: THEORY AND APPLICATIONS VOLS 1-3, 2010, : 1533 - 1540
  • [24] Impact of quality management systems on firm performance
    Kumar, Pankaj
    Maiti, J.
    Gunasekaran, Angappa
    INTERNATIONAL JOURNAL OF QUALITY & RELIABILITY MANAGEMENT, 2018, 35 (05) : 1034 - 1059
  • [25] Legitimization of data quality management practices in health management information systems: A soft systems methodology perspective
    Msendema, Martin Bright
    Chigona, Wallace
    Kumwenda, Benjamin
    Kaasboll, Jens
    Kanjo, Chipo
    ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES, 2024, 90 (01):
  • [26] A proposed taxonomy of management systems
    Felix, R
    SYSTEMS RESEARCH AND BEHAVIORAL SCIENCE, 2003, 20 (01) : 21 - 29
  • [27] Evaluating the Performance and Energy Consumption of Distributed Data Management Systems
    Niemann, Raik
    2015 IEEE 10TH INTERNATIONAL CONFERENCE ON GLOBAL SOFTWARE ENGINEERING WORKSHOPS (ICGSEW 2015), 2015, : 27 - 34
  • [28] A methodology for evaluating display monitor performance
    Chakraborty, DP
    Fan, J
    Roehrig, H
    RADIOLOGY, 2002, 225 : 311 - 311
  • [29] A methodology for evaluating computer system performance
    Pugh, William
    COMMUNICATIONS OF THE ACM, 2008, 51 (08) : 82 - 82
  • [30] Methodology for evaluating the effectiveness of alarm systems
    Kralickova, Gabriela
    Dostalova, Petra
    Hromada, Martin
    PRZEGLAD ELEKTROTECHNICZNY, 2024, 100 (01): : 41 - 44