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A developmental approach to performance measures--Results from a longitudinal case study

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  • Wouters, Marc

Abstract

Summary Performance measurement systems (PMS) serve different functions. These are formal devices for control, and for the formulation and communication of strategy, and as such PMS primarily serve higher-level managers. But we can also aspire PMS to support operational managers, to motivate and enable these managers to improve operations. Building on Adler and Borys [Adler, P.S., Borys, B., 1996. Two types of bureaucracy: enabling and coercive. Administrative Science Quarterly 41(March), 61-89] and Ahrens and Chapman [Ahrens, T.A., Chapman, C.S., 2004. Accounting for flexibility and efficiency: a field study of management control systems in a restaurant chain. Contemporary Accounting Research 21(2), 271-301], we use the term enabling PMS. This study reports on a developmental approach for such PMS, based on a longitudinal case study, with action research. The company has made enormous investments in operations, and it therefore needed PMS to facilitate improvement of processes and to measure the actual realization of the benefits from their investments. The challenge was to develop a performance measurement system as an enabler of performance improvement, rather than merely as a control device. The company adopted a developmental approach to performance measurement, which was based on the following principles: (1) experienced-based, (2) allowing experimentation, (3) building on employees' professionalism, (4) transparency and employee ownership, and (5) outside facilitators. This resulted in extended set of new and well-founded measures, it has enhanced employees' beliefs in the PMS and their commitment to performance improvement, and it has created organizational learning concerning performance measurement.

Suggested Citation

  • Wouters, Marc, 2009. "A developmental approach to performance measures--Results from a longitudinal case study," European Management Journal, Elsevier, vol. 27(1), pages 64-78, February.
    • Handle: RePEc:eee:eurman:v:27:y:2009:i:1:p:64-78
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    Cited by:

    1. 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.
    2. Paola M. A. Paniccia & Silvia Baiocco, 2018. "Co-Evolution of the University Technology Transfer: Towards a Sustainability-Oriented Industry: Evidence from Italy," Sustainability, MDPI, vol. 10(12), pages 1-29, December.
    3. Raimundo Díaz-Díaz & Luis Muñoz & Daniel Pérez-González, 2017. "The Business Model Evaluation Tool for Smart Cities: Application to SmartSantander Use Cases," Energies, MDPI, vol. 10(3), pages 1-30, February.
    4. Valérie Neyns & Laurent Karsenty, 2013. "How do you control performance while maintaining trust-based relationships? [Comment contrôler la performance tout en préservant des relations de confiance ?]," Post-Print hal-04464246, HAL.
    5. Amit Kumar Marwah & Girish Thakar & R. C. Gupta, 2014. "Determinants of Supply Chain Performance of Indian Manufacturing Organizations," International Journal of Business Research and Management (IJBRM), Computer Science Journals (CSC Journals), vol. 5(1), pages 14-27, February.
    6. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    7. Paula M. G. Veen-Dirks & Marijke C. Leliveld & Wesley Kaufmann, 2021. "The effect of enabling versus coercive performance measurement systems on procedural fairness and red tape," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 269-294, June.
    8. E. Van Der Hauwaert & W. Bruggeman, 2012. "The balanced scorecard as an enabling technology – the role of participation," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/816, Ghent University, Faculty of Economics and Business Administration.
    9. Francesco Capalbo & Adelaide Ippolito & Margherita Smarra & Marco Sorrentino, 2023. "Il ruolo strategico dei Sistemi di Misurazione delle Performance nelle aziende sanitarie. Un caso studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 119-142.
    10. Amaya Erro-Garcés & Laura Ramírez-Ávila, 2020. "Operational and Strategic Decisions in Hospitality. Lessons from an Action Research Process," Systemic Practice and Action Research, Springer, vol. 33(5), pages 561-577, October.
    11. Leanne Johnstone, 2019. "Theorising and conceptualising the sustainability control system for effective sustainability management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 25-64, April.
    12. Thomas, Tyler F., 2016. "Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback," Accounting, Organizations and Society, Elsevier, vol. 53(C), pages 1-16.

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