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Why some performance measurement initiatives fail: lessons from the change management literature

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  • Mike Bourne, Andy Neely, John Mills, Ken Platts

Abstract

Currently, there is great interest in performance measurement with many companies attempting to implement the balanced scorecard. However, there is also evidence that many of these implementations are not successful. In this second of two papers on performance measurement implementation, the change management literature is reviewed to create a better understanding of why so many initiatives fail. The paper concludes that one reason for the lack of success is that the published processes are all partial processes in that they create the desire for change and provide the first steps for change, but give little guidance on implementation. Another conclusion is that the participative nature of the design process limits the situations in which they should be applied.

Suggested Citation

  • Mike Bourne, Andy Neely, John Mills, Ken Platts, 2003. "Why some performance measurement initiatives fail: lessons from the change management literature," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 5(2/3), pages 245-269.
    • Handle: RePEc:ids:ijbpma:v:5:y:2003:i:2/3:p:245-269
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    Citations

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    Cited by:

    1. Rehn, Roland, 2013. "Change Controlling: Suggestions for the design of Change Controlling," Journal of Applied Leadership and Management, Hochschule Kempten - University of Applied Sciences, Professional School of Business & Technology, vol. 2, pages 52-71.
    2. Darlan José Roman & Marilei Osinski & Rolf Hermann Erdmann, 2017. "The construction process of grounded theory in administration," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 985-1000, Julio-Sep.
    3. Wouters, Marc & Wilderom, Celeste, 2008. "Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 488-516.

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