IDEAS home Printed from https://ideas.repec.org/a/vrs/finiqu/v15y2019i2p20-35n7.html
   My bibliography  Save this article

Revision of Performance Measurement Tools and Methods

Author

Listed:
  • Elmgasbi Alladyn

    (Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny, Instytut Finansów)

Abstract

A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.

Suggested Citation

  • Elmgasbi Alladyn, 2019. "Revision of Performance Measurement Tools and Methods," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 15(2), pages 20-35, June.
    • Handle: RePEc:vrs:finiqu:v:15:y:2019:i:2:p:20-35:n:7
    DOI: 10.2478/fiqf-2019-0009
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/fiqf-2019-0009
    Download Restriction: no
    File URL: https://libkey.io/10.2478/fiqf-2019-0009?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Véronique Malleret & Annick Bourguignon & Hanne Norreklit, 2004. "The American balanced scorecard versus the French tableau de bord : the ideological dimension," Post-Print hal-00486648, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Andreas Beck & Jurgen Reck & Patrick Siegfried, 2022. "Development of a Performance Measurement Systems for NCA-Sales-Teams," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 65-87, March.
    2. Walid Cheffi & Adel Beldi, 2007. "Conception D'Un Outil De Mesure De La Performance : Divergences Entre Controleurs De Gestion Et Managers. Cas D'Un Groupe Industriel Français," Post-Print halshs-00543093, HAL.
    3. Bourguignon, Annick & Saulpic, Olivier & Zarlowski, Philippe, 2006. "Management Accounting Change in the Public Sector: A French Case Study and a New Institutionalist Perspective," ESSEC Working Papers DR 06018, ESSEC Research Center, ESSEC Business School.
    4. Dag Øivind Madsen & Kåre Slåtten, 2015. "The Balanced Scorecard: Fashion or Virus?," Administrative Sciences, MDPI, vol. 5(2), pages 1-35, June.
    5. Mandy M. Cheng & Peter F. Luckett & Habib Mahama, 2007. "Effect of perceived conflict among multiple performance goals and goal difficulty on task performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 221-242, June.
    6. Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
    7. Vilanova, Mateus Ricardo Nogueira & Magalhães Filho, Paulo & Balestieri, José Antônio Perrella, 2015. "Performance measurement and indicators for water supply management: Review and international cases," Renewable and Sustainable Energy Reviews, Elsevier, vol. 43(C), pages 1-12.
    8. Marek Barowicz, 2022. "Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 107-148.
    9. E Tapinos & R G Dyson & M Meadows, 2011. "Does the Balanced Scorecard make a difference to the strategy development process?," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 62(5), pages 888-899, May.
    10. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Post-Print hal-00650532, HAL.
    11. Paul Andon & Jane Baxter & Habib Mahama, 2005. "The Balanced Scorecard: Slogans, Seduction, and State of Play," Australian Accounting Review, CPA Australia, vol. 15(35), pages 29-38, March.
    12. Jennifer Kunz, 2009. "Der Einfluss der Balanced Scorecard auf Lernprozesse in Unternehmen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(1), pages 105-128, May.
    13. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    14. Sandra Cohen & Dimitris Thiraios & Myrto Kandilorou, 2008. "Performance parameters interrelations from a balanced scorecard perspective: An analysis of Greek companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 485-503, May.
    15. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    16. Jazayeri, Mostafa & Scapens, Robert W., 2008. "The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system," The British Accounting Review, Elsevier, vol. 40(1), pages 48-70.
    17. Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
    18. repec:aly:journl:202201 is not listed on IDEAS
    19. repec:dau:papers:123456789/1138 is not listed on IDEAS
    20. Dambrin, Claire & Robson, Keith, 2011. "Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 428-455.
    21. 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.
    22. Cidália Oliveira & Margarida Rodrigues & Rui Silva & Galvão Meirinhos & Mário Franco, 2022. "BSC’s Perspectives Ranking towards Organizational Performance: An Empirical Study Performed with Portuguese Exporters," Sustainability, MDPI, vol. 14(23), pages 1-22, November.

    More about this item

    Keywords

    Performance measurement; Balanced Scorecard; Tableau de bord de gestion; Skandia Navigator; Business Excellence Model; Performance Prism; EFQM;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:finiqu:v:15:y:2019:i:2:p:20-35:n:7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.