Principal-Agent Theory has been used by researchers to understand relationships among different professional groups and explain contractual arrangements and performance management between organisations. Use of principal-agent theory in research within primary care is limited. This study uses the principal-agent theoretical framework to attain a better understanding of performance management in primary care. The relationship between managers and primary care clinicians is explored. The study uses the main theoretical assumptions of information asymmetry and goal alignment to explain the findings. Case study methodology was used to explore the research question. Purposive sampling techniques using the following datasets were used to select participants: practice size; percentage South Asian population; levels of deprivation; and relative performance on selected national productivity performance indicators. Managers were selected based on their corporate responsibility for organisational performance or role in performance management within the organisation. Twenty six formal recorded interviews were carried out with various directors, managers and clinicians across NHS East Lancashire and NHS North West. Interviews were transcribed and organised using NVIVO 8 software and analysed using matrix analysis techniques. There is confusion between performance measurement and performance management. The terms are often used interchangeably. The NHS tends to focus on things that are easy to measure at the risk of omitting important aspects of care that are more difficult to capture. Soft performance intelligence such as: training, multidisciplinary teamwork, communication and shared vision are just as important as tangible metrics. Three primary care performance management systems emerged from the findings: The Quality and Outcomes Framework (QOF), the Practice Development Framework (PDF) and the Better Care Better Value (BCBV) Productivity Performance Framework. Performance indicators do not always reflect quality outcomes. This can lead to poorer outcomes for patients especially if dependent on incentives. The study addresses the research question through analysis of the following themes: Understanding performance management; Use of performance management systems; and Barriers to performance management in primary care. A common understanding of performance management is required across all stakeholders. Clear, strategic direction and consistent interpretation of organisational objectives at all levels is essential to achieve goal alignment. Soft intelligence and qualitative measures need to be considered as well as tangible metrics. Clinical engagement and ownership are key factors to achieving goal alignment. Trust between principal and agent affects the degree to which information asymmetry is overcome. Appropriate use of incentives, good communication and strategies to overcome the problem of information asymmetry and address ‘professional superiority’ improves goal alignment. Achieving the right balance between accountability and clinical autonomy is important to ensure governance and financial balance without stifling innovation. Goal alignment depends on quality and accuracy of information and robust targets to avoid misunderstanding and misinterpretation of information and inadvertent use of incentives. Principal-agent theory suggests goal alignment is achieved by applying the underlying assumptions of the theoretical framework. In complex systems like the English NHS, it is likely that only partial goal alignment will be achieved. The degree of achievement depends on the number and level of alignment of individual factors.

Prenumerationsmodellen är inget nytt fenomen, men har på senare tid spridit sig till nya branscher. Modellen har populariserats till följd av bland annat digitaliseringen, den ökade konkurrensen och nya framväxande kundvärden. Prenumerationsmodellen har fått positiv kritik för sina återkommande och förutsägbara intäkter, men för att det ska bli verklighet krävs det att kunderna stannar kvar. Flertalet prenumerationsföretag har låga utträdesbarriärer, vilket resulterar i att de kontinuerligt behöver skapa ett högt uppfattat värde för att kunderna ska stanna kvar. För att prestera väl och uppnå mål såsom att skapa ett högt uppfattat värde kan företag använda sig av prestationsmätning.Studiens syfte är att bidra med ny kunskap som förklarar hur företag med en prenumerationsmodell använder prestationsmätning i syfte att förlänga kundernas varaktighet.Studien har genomförts genom kvalitativa intervjustudier på fyra prenumerationsföretag inom olika branscher. Genom att studera likheter hos studieobjekten har slutsatser kunnat dras som kan förklara prenumerationsföretag generellt.Studien kom fram till att prenumerationsföretag, i syfte att förlänga kundernas varaktighet, använder prestationsmätning för de attribut som identifierats som särskilt värdeskapande för värdeerbjudandet. På så sätt kan prestationsmätningen användas mer optimalt för att skapa kundvärde och därmed förlänga kundernas varaktighet. Därtill fann studien att mål och mått i stor utsträckning är specifika för enskilda prenumerationsföretag. Studien fann även att värdeerbjudandet tycks påverka hur prenumerationsföretag använder sin prestationsmätning. Genom att prenumerationsföretag använder information från prestationsmätningen i syfte att agera på avvikelser, ökar deras möjlighet att förlänga kundernas varaktighet. Däremot tycks marknadsandel vara ett olämpligt mått för att besvara huruvida prenumerationsföretag skapar kundvärde och bör således inte användas i syfte att förlänga kundernas varaktighet. Slutligen fann studien att prenumerationsföretag använder en kombination av diagnostisk och interaktiv uppföljning och att det ständigt föränderliga kundvärdet innebär att uppföljningen till stor del är interaktiv.

Supply chain risk management (SCRM) is a topic that gains more and more interest from both the academic and practitioner’s perspective. The reason for this is the increased complexity in the global supply chain (SC) networks and many managers do not realize the risks they build in their SC by the continuous search to cut cost and decrease tied up capital. One problem with SCRM is that it is hard to measure the performance of it and if it is really beneficial to work with it. The objective for this master thesis is to investigate how companies can evaluate and thereby improve their SCRM efforts by connecting the field of SCRM to the field of performance measurement systems (PMS). First, a thorough literature search was conducted where the current literature about SCRM and PMS was examined to understand what the literature recommends. This was followed by a multiple case study including semi-structured interviews with SC managers at eight companies to get the practical aspect of the problem.The results of the research show that companies work with SCRM in many different ways. The companies that have advanced furthest are the ones that have connected their SCRM to existing key performance indicators (KPIs) and because of that they have been able to measure the results of their SCRM efforts. The top-performers had a comprehensive understanding of their risk drivers and risks that affected their SC, which was consistent with the literature. Connecting the SCRM to the PMS, the companies can better monitor how the SCRM affect the performance goals for the SC performance. Then the next step is then to connect key risk indicators (KRIs) to the key KPIs that will give managers longer time to react to potential risks. Only one company in the study had accomplished this, hence, there is a great space for improvements for many companies.

To measure the performance of research and development organizations has long been a difficult task and still is partly due to the complex nature of its processes and activities, but also since the outcome in many cases can be seen first after many years. Also, the outcome is dependent on efforts from several other business functions within an organization. There has been a shift in how organizations view R&D, from being technology-push centered, where R&D had full responsibility of all innovations, to collaborating with innovation across functions within a company. Historically, R&D has been considered to be impossible to manage and control, but as the development has taken place R&D is now aligned with an organization’s business strategy. There is a vast amount of literature on performance measurement systems with focus on R&D to access, however, the focus of that research has been on evaluating performance of an entire R&D department or a specific project and not as much can be found on how to evaluate R&D related activities, which is what this thesis centers on. The research in this thesis has been done by conducting a case study at Sandvik Materials Technology’s R&D department in Sandviken, Sweden. Three case study objects have been studied within the case study and these objects are the OCTG project, non-destructive testing and hydraulic & instrumentation tubing. The case study consisted of interviews with employees at various functions within the company, an extensive literature review as well as a review of internal documentation. The result from the case study has been the design of a performance measurement  ramework and its application to the three case study objects, illustrating that it is possible to measure the performance of R&D related activities, thus, enabling a more transparent view of what value R&D contributes with. The framework is created in a way that allows for other organizations with similar settings as the one currently in place at Sandvik Materials Technology to utilize it. Implications from the findings have an impact both from an industrial and research perspective, but also from a sustainability perspective. The industrial implication is that a framework for evaluating and illustrating the performance of a R&D organization on an activity level has been designed. Considering the research aspects, this research contributes to the identified gap in the existing body of knowledge, providing additional knowledge on performance measurement systems on an activity level. From a sustainability perspective the framework enables monitoring and supervising of important processes, which could stimulate employees to undertake necessary actions, potentially leading to reduced negative impact on the environment since a lesser amount of resources and energy is consumed. / Att mäta prestationen av forskning- och utvecklingsorganisationer har länge varit en svår uppgift, vilket det fortfarande delvis är på grund av de komplexa processer och aktiviteter som existerar. Detta beror även på att resultatet av forskning och utveckling (FoU) ej synliggörs förrän långt senare. Vidare är resultatet av FoU beroende av insatser från andra funktioner inom en organisation. Det har skett ett skifte i hur organisationer ser på forskning och utveckling, från att tidigare varit drivna av att utveckla teknologier med fullständigt ansvar för innovationer till att nu arbeta med innovation över funktionsgränserna som existerar i en organisation. Historiskt sett har FoU setts som omöjligt att styra och kontrollera men i takt med att skiftet har skett så är forskning och utveckling nu i linje med en organisations affärsstrategi. Litteratur på ämnet prestationsmätningssystem med fokus på FoU finns att tillgå, men fokus i de studierna har varit att utvärdera prestationen av hela FoU-organisationer eller specifika projekt. Desto mindre finns på ämnet hur man utvärderar FoU-relaterade aktiviteter, vilket är fokus i denna studie. Studien i detta arbete har utförts som en fallstudie på Sandvik Materials Technology’s forsknings- och utvecklingsenhet i Sandviken, Sverige. Tre fallstudieobjekt har studerats inom fallstudien och dessa objekt är OCTG-projektet, oförstörande provning och hydraulik- och instrumentrör. Fallstudien har bestått av intervjuer med anställda på diverse funktioner inom företaget och en extensiv genomgång av litteratur har gjorts samt en genomgång av intern dokumentation. Resultatet från fallstudien blev skapandet av ett ramverk för prestationsmätning och en tillämpning på de tre fallstudieobjekten, vilket syftar till att illustrera möjligheten att mäta prestationen av FoU-relaterade aktiviteter. Detta leder till en mer transparent syn på vilket värde forskning och utveckling bidrar med. Ramverket har skapats på ett sätt som möjliggör organisationer med liknande struktur som existerar på Sandvik Materials Technology att utnyttja det. Implikationerna från resultaten har en inverkan både ur ett industriellt perspektiv och ur ett forskningsperspektiv men även ur ett hållbarhetsperspektiv. Den industriella implikationen är att ett ramverk för utvärdering och synliggörande av prestationer av en forsknings- och utvecklingsorganisation på en aktivitetsnivå har skapats. Vid betraktande av forskningsperspektivet så bidrar denna studie till att fylla det identifierade gapet i kunskapsbanken genom att tillföra ytterligare kunskap av prestationsmätning på en aktivitetsnivå. Ramverket möjliggör övervakning och kontroll av viktiga processer, vilket kan motivera anställda att vidta nödvändiga åtgärder, som kan leda till reducerad negativ inverkan på miljön då en mindre mängd resurser och energi används.

Title: Collaborative Supply Chain Performance Measurement Systems. A multiple case study on the OTD-process of manufacturing SMEs in the Swedish lighting industry. Authors: Arvid Svensson, Frida Gustafsson and Julien Guillaume. Background: Even though the multiple stated benefits of Supply Chain Performance Measurement Systems (SCPMS) to enhance the collaboration, there is a lack of research, especially regarding the presence among Small and Medium-sized Enterprises (SME). Closely associated with the presence of a SCPMS are the challenges. Research on SCPMS and the accompanied challenges have been made in multiple fields and contexts. Yet, SCPMS in the Order to Delivery (OTD)-process between a SME lighting manufacturer and their key customers is missing. Purpose: The purpose of this thesis is to investigate to what level collaboration regarding SCPMS is present in the OTD-process among the cases studied as well as explain this level of collaboration by studying the challenges of SCPMS. The aim is to contribute to existing literature with an explanatory model that highlights the challenges for a highly collaborative SCPMS with their key customers. This model should also give practical contributions to the case companies. Method: A multiple case study have been conducted. Qualitative data has been gathered through semi-structured interviews. Findings and Conclusion: The findings show that the level of collaboration in the SCPMS differs from no presence at all to an almost total high presence in the cases studied. The criteria that were found in previous literature for high collaboration in the SCPMS were overall similar to the practices found in the cases. Most of the challenges found in previous research were able to explain the difference in level of collaboration in the SCPMS. The two major challenges were lack of knowledge and lack of will. Lack of knowledge was present where the will to progress was clear, while also in one case, there was not even a will to progress. Overall, the company with low level and will to progress was most likely to perceive challenges, while the company with the highest level perceived the least challenges.

Além do fato de as organizações se encontrarem em ambientes turbulentos com rápidas e radicais mudanças, soma-se a importância que se tem dado à questão da implementação das ações estratégicas nas empresas. Assim justifica-se uma análise mais cuidadosa para entender como as empresas podem buscar a implementação bem sucedida de suas ações de melhoria e mudança, alinhando-as e integrando-as aos seus objetivos e metas estratégicos. Para tratar essa questão, esta pesquisa propõe uma sistematização para o processo de gestão de melhoria e mudança de desempenho. Entretanto, agir não significa simplesmente mudar, mas sim tomar ações para a melhoria e mudança na direção que a própria empresa escolheu para seguir, ou seja, sua estratégia. Porém, para uma efetiva gestão da implementação da estratégia, a organização deverá ter um sistema para avaliação e medição do seu desempenho. Dessa forma, este trabalho está estruturado, inicialmente, com uma discussão teórica sobre os temas estratégia, gestão de melhorias e mudanças e medição do desempenho organizacional. Com o embasamento teórico, é realizada uma proposta de um modelo para a gestão de melhorias e mudanças estratégicas, que é detalhada em processos e atividades. Com o objetivo de analisar o caráter prático dessa proposta conceitual, foi desenvolvido um estudo de caso em uma empresa considerada “caso de sucesso" em seu processo de gestão de melhoria. Pôde-se notar a importância de se ter um processo estruturado e sistematizado para gerenciar a melhoria e mudança, entretanto, o desenvolvimento desse processo deve assumir a realidade e entender as características particulares de cada empresa / Besides the fact of organizations finding themselves in a turbulent environment with fast and radical changes, the importance they have given to the subject of strategic actions implementation is becoming higher. Then, it has justified a more careful analysis to understand how companies can reach a successful implementation of their improvement and change actions, aligning and integrating them into their objectives and strategic goals. To treat that subject, this research proposes the systematization to the process of performance improvement and change management. However, acting does not simply means changing, but taking actions in order to reach improvement and change in the direction chosen by the own company, in other words, their strategy. However, for an effective management of the strategy implementation, the organization should have a performance evaluation and measurement system. In that way, this work is based, initially, on a theoretical discussion about themes like strategy, improvements and changes management and performance management. After this, a model of improvement and strategic change management is proposed, which is detailed in process and activities section. A case study was developed within a company considered “success case" with the objective of analyzing the practical character of this conceptual proposal. It was noticed the importance of having a structured and systematized process to manage improvements and changes. However, the development of this process should assume the company’s reality to understand its peculiars characteristics

Submitted by Fabricia Fialho Reginato (fabriciar) on 2015-08-26T00:41:48Z No. of bitstreams: 1 AneliseWelter.pdf: 690095 bytes, checksum: 26a1937ca032ec2a02386e3f86e99aae (MD5) / Made available in DSpace on 2015-08-26T00:41:48Z (GMT). No. of bitstreams: 1 AneliseWelter.pdf: 690095 bytes, checksum: 26a1937ca032ec2a02386e3f86e99aae (MD5) Previous issue date: 2012-12-13 / Nenhuma / Os indicadores de desempenho têm um papel fundamental no gerenciamento das organizações em um ambiente cada vez mais competitivo e globalizado. Quando não há avaliação de desempenho, quando os resultados de uma organização não são medidos, eles também não podem ser gerenciados (GOLDRATT, 2002). Entretanto, a utilização de indicadores, ou mesmo a utilização de sistemas de indicadores como o Balanced Scorecard (BSC), também pode ser prejudicial à organização ao gerar resultados contrários àqueles almejados, caracterizando assim a disfunção de indicadores. Esta disfunção ocorre quando há predominância e ênfase em indicadores financeiros (disfunção temporal), quando há otimização local em detrimento ao ótimo global (disfunção por otimização local) e quando os indicadores geram ações indesejadas (disfunção comportamental). Neste contexto, esta dissertação, além de categorizar, através de uma revisão sistemática, os tipos de disfunção conforme mencionados acima, propõe uma ferramenta para identificação de indícios deste problema em sistemas de indicadores de diferentes organizações. A ferramenta contempla sete etapas de análise que percorrem os três tipos de disfunção e finaliza com a etapa de resumo dos resultados das análises. Para avaliação da ferramenta, esta é aplicada em uma empresa que utiliza o BSC caracterizando-se a pesquisa como um Design Research. / Performance indicators play a key role in managing organizations in an environment increasingly competitive and globalized. When there is no performance evaluation, when the results of an organization are not measured, they can not be managed (GOLDRATT, 2002). However, the use of indicators, or even the use of indicator systems as the Balanced Scorecard (BSC), can also be detrimental to the organization and produce results contrary to those desired, thus characterizing the dysfunction of indicators. This dysfunction occurs when there is predominance and emphasis on financial indicators (temporal dysfunction), when there is local optimization over the global optimization (dysfunction by local optimization) and when indicators generate unwanted actions (behavioral dysfunction). In this context, this thesis, in addition to categorize, through a systematic review, the types of dysfunction as mentioned above, propose a tool for identifying evidences of this problem in systems of indicators from different organizations. The tool comprises seven stages of analysis that cover all three types of dysfunction and ends with step summary of the analysis’ results. To evaluate the tool, it is applied in a company that uses the BSC characterized the research as a Design Research.

O objetivo desta pesquisa foi identificar os fatores, que em um nível organizacional, influenciam o sucesso no judô internacional. Para atingir o objetivo desta pesquisa, foi utilizado o Modelo Sequencial Exploratório, do qual envolve uma fase inicial de coleta e análise de dados qualitativos, seguido por uma segunda fase intermediária relacionada com a construção de um instrumento e uma terceira fase de coleta e análise de dados quantitativos. Através da Análise de Conteúdo de entrevistas com 33 indivíduos (entre atletas, técnicos, gestores e experts) do judô de alto rendimento internacional, foram identificados na primeira fase qualitativa 11 categorias e 44 subcategorias, consideradas respectivamente como as dimensões e os fatores organizacionais que influenciam o sucesso esportivo internacional no judô de alto rendimento. Foi possível verificar que os resultados são semelhantes aos resultados de outras pesquisas e modelos que tiveram propósitos de investigar políticas esportivas ou sistemas esportivos de alto rendimento, principalmente aos pilares do modelo SPLISS. Entretanto, o judô possui especificidades que causam efeito sobre os fatores organizacionais que influenciam o sucesso esportivo internacional, como por exemplo, aspectos tradicionais, históricos e culturais inerentes à prática do judô. Além disso, a partir da Teoria de Sistemas, foi possível a identificação fatores ambientais que influenciam no desenvolvimento do judô em diferentes países e consequentemente no alcance do sucesso internacional. A partir destes resultados elaborou-se o modelo \"Judo Organizational Factors Influencing the International Sporting Success\" (JUDO-OFIISS). Com um questionário construído e validado por Validação de Conteúdo de seis experts na segunda fase, foi possível a validação do modelo em uma terceira fase quantitativa, onde procedeu-se Análise Fatorial Exploratória nos dados obtidos em uma amostra de 406 indivíduos, divididos em atletas, técnicos, gestores e experts do judô de alto rendimento brasileiro. Constatou-se através da Análise Fatorial Exploratória que os fatores organizacionais que influenciam o sucesso esportivo internacional no judô de alto rendimento se correlacionam e foram validados. Os resultados da terceira fase sugerem que a busca pelo sucesso esportivo internacional no de judô de alto rendimento dependerá da existência de todos os fatores organizacionais identificados, provavelmente da inter-relação entre os mesmos e do ambiente existente em cada país. Futuras pesquisas podem aprofundar o entendimento sobre a relação dos fatores organizacionais realizando os procedimentos quantitativos em amostras de outros países ou realizando procedimentos que envolvam análises confirmatórias ou modelagem de equações estruturais, a fim de identificar a importância ou o \"poder\" de cada um dos fatores organizacionais, ou até mesmo das dimensões (categorias) identificadas nesta pesquisa. Especificamente para o judô, os resultados identificados podem proporcionar embasamento para o desenvolvimento e a gestão no judô de alto rendimento, ou ainda, podem servir como modelo para a identificação e avaliação de fatores chave nas políticas e sistemas de judô. Quanto a sua contribuição teórica, essa pesquisa agrega no entendimento de políticas esportivas e sistemas de alto rendimento considerando uma abordagem que envolve um único esporte / The objective of this research was to identify factors at an organizational level that influence international success in high-performance judo. To fulfil the objective of this research a Sequential Exploratory Design was used involving an initial phase which collects and analyses qualitative data, followed by a second intermediate phase related to the development of a measurement instrument and a third involving the collection and analysis of quantitative data. Through Content Analysis on interviews with 33 individuals (athletes, coaches, performance directors and experts) from the international high-performance judo in the initial qualitative phase, 11 categories and 44 subcategories were identified which were considered the dimensions and the organizational factors influencing the international sporting success in high-performance judo. It was verified that the results are similar to other studies and models, which had the purpose of investigating sport policies or high-performance sport systems, particularly the pillars of SPLISS model. However, specific judo characteristics that affect organizational factors that influence the international sporting success were identified, such as tradition, history and cultural aspects inherent of judo practice. Furthermore, based on the Systems Theory environmental factors that influence the development of judo in different countries and that consequently influence the reach of international success were also identified. From these results, the \"Judo Organizational Factors Influencing the International Sporting Success\" (JUDO-OFIISS) model was developed. A questionnaire developed and validated by Content Validation by six experts in the second phase allowed for model validation in a third quantitative phase; this proceeded an Exploratory Factor Analysis on data obtained in a sample of 406 individuals, divided into athletes, coaches, performance directors and experts from Brazilian high-performance judo context. The Exploratory Factor Analysis showed that the organizational factors influencing the international sporting success in high-performance judo were correlated and validated. The results in the third phase suggested that the search for international sporting success in high-performance judo depends upon the existence of all identified organizational factors, probably on their relationship and the existing environment in different countries. Future research could deepen the understanding of the relationship between organizational factors by conducting quantitative procedures performed in samples from other countries, or by carrying out procedures involving confirmatory analysis or structural equation modelling in order to identify the importance or the \"power\" of each organizational factor or even the dimensions (categories) that were identified in this research. Specifically for judo, the identified results may provide knowledge into the development and management of high-performance judo and it can even be used as a model for the identification and evaluation of key factors in judo policies and systems. As to its theoretical contribution this research contributes to the understanding of sport policies and high-performance sport systems considering a sport specific level

Only a small number of U.S. businesses have implemented the Baldrige Criteria for Performance Excellence to improve their performance. The purpose of this multiple case study was to explore strategies that executive business leaders use to implement the Baldrige Criteria for Performance Excellence. The study population consisted of 6 business executives and 2 organizations in the U.S. state of Texas, all with experience in implementing the Baldrige Criteria for Performance Excellence. The theory of high performance work systems provided the conceptual framework for the study. Data were gathered from interviews and record reviews that were conducted within the organizations. Inductive analysis was used to identify words, phrases, ideas, and actions that were consistent among participants and organizations as well as to identify patterns and themes. Triangulation of sources between the interview and record review data was used for consistency. Three main themes emerged from data analysis: organizational leaders embedded the Baldrige Criteria for Performance Excellence into native work models; they also used robust strategy deployment systems with accountability for action plans to spread the Baldrige Criteria for Performance Excellence; and, rather than specifically create goals to align with the Baldrige Criteria for Performance Excellence, they identified actions to reach organizational strategic goals that were created using the Criteria as a business model. Implications for positive social change arising from this study include the potential to increase the number of available jobs by improving overall organizational performance through the increased implementation and use of the Baldrige Criteria for Performance Excellence among U.S. organizations.

<p><strong>Bakgrund: </strong>Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.</p><p><strong>Syfte:</strong> Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.</p><p><strong>Metod:</strong> För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.</p><p><strong>Resultat:</strong> De båda målstyrningssystemen är mycket lika. Hoshin Kanri har dock ett starkt fokus på förbättrad marknadsposition och aktiviteter, medan det balanserade styrkortet har fokus på balans mellan finansiella och icke-finansiella mått. En frekvent horisontell och vertikal måldialog främjar en stärkt målkongruens. Målkongruens är inget statiskt tillstånd som antingen uppnås eller ej, utan snarare en skala varför benämningen grad av målkongruens bör användas. Det finns två sidor av begreppet målkongruens; en avser individens beteende målkongruens ska kunna uppnås och en sida avser de kausala samband som finns mellan mål och delmål. För att stärka de båda sidorna av målkongruens bör ett antal kriterier tas hänsyn till, vars effektivitet löpande bör granskas.</p> / <p><strong>Background:</strong> Several technological inventions occurred in the 20th century and the criticism from the Relevance Lost debate changed the perspective of traditional management control. The two performance measurement systems, the Balanced Scorecard and Hoshin Kanri are tools to implement corporate strategies. The concept goal congruence is described heterogeneously by different authors. Thus it is interesting to examine how goal congruence can be reached in a company’s planning process.</p><p><strong>Purpose:</strong> The purpose of this study is to describe the planning process in performance measurement systems and explain how goal congruence can be reached. Moreover, the purpose is to discuss and describe the concept goal congruence and to develop a method of how to strengthen goal congruence.</p><p><strong>Methodology:</strong> To answer the purpose of this study, two case studies have been conducted with companies that have implemented and actively worked with the Balanced Scorecard and Hoshin Kanri. At each company, three interviews were held with respondents who had significant knowledge and experience of the systems respectively.</p><p><strong>Conclusion:</strong> The performance measurement systems the Balanced Scorecard and Hoshin Kanri are indeed homogeneous. Yet, the Balanced Scorecard puts significant emphasis on reaching a balance between financial and non-financial measures with its four perspectives. Hoshin Kanri on the contrary focuses on activities and to reach a prominent position in the market. Vertical and horizontal communication enables the systems to strengthen goal congruence. Goal congruence is not a definite state but rather a scale on which goal congruence gradually can be strengthened. The concept goal congruence is twofold; it concerns the individual’s behavior and the causality when determining goals and sub-goals. In order to strengthen both sides of goal congruence a number of criteria must be fulfilled and their effectiveness needs to be continuously revised.</p>