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Recent Advances in Performance Management:: The Nordic Case

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  • Nilsson, Fredrik
  • Kald, Magnus

Abstract

This article presents the findings of an empirical study of 209 firms in the Nordic countries. The purpose of the article is to discuss recent advances in performance management, both for the Nordic Region as a whole and in individual countries. The findings show that the performance management systems of the Nordic firms under study are used both diagnostically and interactively. The two principal applications are in decision support at the top management and the operating levels. Furthermore, in the design of the performance management systems, both financial and nonfinancial measures are quite significant. These tendencies are particularly noticeable at the Danish, Finnish, and Swedish companies. At the Norwegian companies, on the other hand, the design and uses of performance management are somewhat more traditional.

Suggested Citation

  • Nilsson, Fredrik & Kald, Magnus, 2002. "Recent Advances in Performance Management:: The Nordic Case," European Management Journal, Elsevier, vol. 20(3), pages 235-245, June.
    • Handle: RePEc:eee:eurman:v:20:y:2002:i:3:p:235-245
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    Citations

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    Cited by:

    1. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Post-Print halshs-02007194, HAL.
    2. Agostino, Deborah & Arnaboldi, Michela, 2012. "Design issues in Balanced Scorecards: The “what” and “how” of control," European Management Journal, Elsevier, vol. 30(4), pages 327-339.
    3. VAN CAMP, Jelle & BRAET, Johan, 2013. "Proposing a taxonomy for performance measurement systems' failures," Working Papers 2013004, University of Antwerp, Faculty of Business and Economics.
    4. Elisabeth Albertini, 2019. "The Contribution of Management Control Systems to Environmental Capabilities," Journal of Business Ethics, Springer, vol. 159(4), pages 1163-1180, November.
    5. Rajib Narayan Sahu & Lalatendu Kesari Jena & Subhas Chandra Parida, 2014. "Performance Management System as a Predictor of Organizational Effectiveness: Insights from Indian Manufacturing Industries," Jindal Journal of Business Research, , vol. 3(1-2), pages 137-152, June.
    6. Paolo Perego & Frank Hartmann, 2009. "Aligning Performance Measurement Systems With Strategy: The Case of Environmental Strategy," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 397-428, December.
    7. Yael Perlman, 2013. "Causal Relationships in the Balanced Scorecard: A Path Analysis Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 4(1), pages 70-79, February.

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