Implementing organizational performance measurement systems: measures and success strategies

Heather Keathley-Herring, Eileen Van Aken, Geert Letens
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引用次数: 0

Abstract

Purpose

This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving implementation success (IS).

Design/methodology/approach

An empirical field study was conducted to refine a framework of PM system IS that consists of 5 dimensions of success and 29 factors. A survey questionnaire was used to investigate actual organizational practice and exploratory factor analysis was conducted to refine constructs corresponding to potential factors and dimensions of IS. The resulting variables were then investigated using multiple regression analysis to identify critical success factors for implementing PM systems.

Findings

The survey was completed by representatives from 124 organizations and the exploratory factor analysis results indicated that there are three underlying dimensions of IS (i.e. Use of the System, PM System Performance, and Improved Results and Processes) and 12 factors. Of the factors, nine can be considered critical success factors having a significant relationship with at least one dimension of IS: Leader Support, Design and Implementation Approach, Reward System Alignment, Organizational Acceptance, Organizational Culture and Climate, Easy to Define Environment, IT Infrastructure Capabilities, PM System Design Quality, and PM Participation and Training.

Originality/value

The results show that there are distinct dimensions of IS and, although some factors are associated with all dimensions, most are more closely related to only one dimension. This suggests that different strategies should be utilized based on the types of challenges experienced during implementation.

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实施组织绩效衡量系统:措施和成功战略
目的 本研究评估了不同组织背景下的绩效衡量(PM)系统实施工作,并调查了哪些因素对实现实施成功(IS)至关重要。设计/方法/方法 开展了一项实地实证研究,以完善由 5 个成功维度和 29 个因素组成的 PM 系统 IS 框架。调查问卷用于调查组织的实际做法,探索性因素分析用于完善与潜在因素和 IS 维度相对应的构造。来自 124 个组织的代表填写了调查问卷,探索性因素分析结果表明,IS 有三个基本维度(即系统的使用、PM 系统的绩效以及改进的结果和过程)和 12 个因素。在这些因子中,有九个可被视为关键成功因子,它们至少与 IS 的一个维度有重要关系:原创性/价值研究结果表明,信息系统有不同的维度,尽管有些因素与所有维度都有关联,但大多数因素只与一个维度有更密切的关系。这表明,应根据实施过程中遇到的挑战类型采用不同的策略。
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来源期刊
CiteScore
7.90
自引率
9.70%
发文量
87
期刊介绍: ■Organisational design and methods ■Performance management ■Performance measurement tools and techniques ■Process analysis, engineering and re-engineering ■Quality and business excellence management Articles can address these topics theoretically or empirically through either a descriptive or critical approach. The co-Editors support articles that significantly bring new knowledge to the area both for academics and practitioners. The material for publication in IJPPM should be written in a manner which makes it accessible to its entire wide-ranging readership. Submissions of highly technical or mathematically-oriented papers are discouraged.
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