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The effectiveness of strategic performance measurement systems

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  • Kevin Baird

Abstract

Purpose - The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy. Design/methodology/approach - Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units. Findings - The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs. Practical implications - Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures). Originality/value - This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.

Suggested Citation

  • Kevin Baird, 2017. "The effectiveness of strategic performance measurement systems," International Journal of Productivity and Performance Management, Emerald Group Publishing Limited, vol. 66(1), pages 3-21, January.
    • Handle: RePEc:eme:ijppmp:ijppm-06-2014-0086
    DOI: 10.1108/IJPPM-06-2014-0086
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    Citations

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    Cited by:

    1. Mang’unyi Eric & Govender Krishna K., 2019. "Exploring the Development Strategies of Rural Small, Medium and Micro Enterprises," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 27(4), pages 95-123, December.
    2. Santander de la Ossa & William Niebles & Hugo Hernández & Alvaro Santamaria & Leonardo Niebles, 2019. "Competitiveness of SMEs from the Insertion of Strategic Planning and Human Resource Management as a Tool for Continuous Improvement," Modern Applied Science, Canadian Center of Science and Education, vol. 13(1), pages 129-129, January.
    3. Mohy Ud Din & Muhammad Zia-UD-Din & Muhammad Zubair Shafique, 2018. "Effects of Employees Experience on Employees Performance on Textile Sector," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(7), pages 257-268, July.

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