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Measuring Performance - Conceptual Framework Questions

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  • Jaroslav Wagner

Abstract

This paper aims to formulate some principal questions which should be used as start-point for design and analysis of the performance measurement conceptual framework. The paper is based on literature study followed by analysis and generalization. It reflects the diversity of approaches to performance measurement in performance-oriented literature and it investigates their similarities and differences. The paper is divided into two sections. First section defines performance measurement as a causal chain of activities and it deals with the role of subjectivity in this chain. Second section concerns common features of various performance models for organizational performance, namely motivational aspects of performance model design, users and purposes of performance information, hierarchical structure and time dimension of performance model etc.

Suggested Citation

  • Jaroslav Wagner, 2008. "Measuring Performance - Conceptual Framework Questions," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2008(3), pages 23-43.
    • Handle: RePEc:prg:jnlefa:v:2008:y:2008:i:3:id:82:p:23-43
    DOI: 10.18267/j.efaj.82
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    References listed on IDEAS

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    1. Oecd, 2007. "Legislation on Lobbying in Europe," OECD Papers, OECD Publishing, vol. 7(7), pages 1-35.
    2. Stephen Cooper, 2007. "Performance Measurement for Equity Analysis and Valuation1," Accounting in Europe, Taylor & Francis Journals, vol. 4(1), pages 1-49, June.
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    Citations

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    Cited by:

    1. Cristian STEFANESCU & Monica LOGOFATU, 2018. "Development And Testing Of A Multi-Dimensional Model For Measuring General Organizational Performance," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(1), pages 74-88, May.
    2. Jaroslav Wagner, 2011. "Měření výkonnosti - vývojové tendence 2. poloviny 20. století [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(6), pages 775-793.
    3. Stefanescu, Silviu Cristian, 2019. "Multi-dimensional model for measurement of the motivation level and its relationship with organizational performance," MPRA Paper 102400, University Library of Munich, Germany, revised May 2020.
    4. Stefanescu Cristian & Logofatu Monica, 2017. "Measuring Performance In Organizations From Multi-Dimensional Perspective," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 217-223, August.
    5. Izabela Diana Hada, 2020. "Considerations Regarding the Assessment and Measurement of Financial Performance," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), 16th Economic International Conference NCOE 4.0 2020, edition 1, volume 13, chapter 11, pages 115-129, Editura Lumen.

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    More about this item

    Keywords

    Organizational Performance; Performance Measurement; Subjectivity in Measurement;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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