Yes / Designing and implementing Performance Measurement System (PMS) is an integral part of management control systems. This paper presents an original and novel approach to designing and benchmarking of PMSs for a manufacturing environment through a hybrid framework which overcomes the shortcomings of earlier models. A detailed review was taken of previous models and their limitations were identified. The present hybrid PMS model seeks to improve the earlier research models by the following novel approach: implementation of a Knowledge Based (KB) expert system, Gauging Absences of Pre-requisite (GAP) analysis and Analytic Hierarchy Process (AHP) methodology in an integrated KBPMS. The paper has shown that the present hybrid (KB-AHP-GAP) approach to developing a KBPMS model is a realistic methodology. The combination of the KB-AHP-GAP approach allows detailed benchmarking of the PMS existing within a manufacturing organisation. Furthermore, this approach can assist in identifying and prioritising the key decisions that need to be actioned to overcome the existing PMS shortcomings.

This dissertation brings together the areas of safety science and operations management through a mixed-methods approach to investigate the complex relationships between two, often conflicting, organizational goals - efficiency and safety, in sociotechnical systems (STSs). This research mainly focuses on production pressure (PrP) which is considered as one of the main negative outcomes of overprioritizing the efficiency aspect of STSs. This work seeks to introduce novel methodologies for assessing PrP in real time for the purpose of mitigating its risks and unwanted consequences, particularly in safety critical environments such as traffic control centers (TCCs). Essay 1 concentrates on the theoretical underpinnings of PrP by systematically reviewing the existing literature to clarify and unify the concept under the context of safety science. It identifies key factors contributing to PrP, its negative effects on safety performance in various industries, and potential mitigation strategies. By doing so, this essay contributes to the field through laying the groundwork for more effective management strategies to improve workplace safety. Essay 2 addresses a significant gap identified in Essay 1 by developing a methodology based on Data Envelopment Analysis (DEA) for the ongoing measurement and monitoring of PrP. This innovative approach introduces a quantitative mechanism that juxtaposes efficiency and safety related outcomes of hourly performance in safety critical environments. This proposed method allows for a detailed analysis of performance dynamics within STSs. The practical application of this model is demonstrated through its implementation in the infrastructure management system of INFRABEL, the Belgian National Railroad Company. Essay 3 advances the conversation by tackling the predictive limitations of the DEA model established in Essay 2. It integrates Machine Learning (ML) techniques with DEA to develop an innovative method for forecasting near-future PrP levels for proactive management of safety risks. The major contribution of Essay 3 is the novel interface between ML and DEA that can improve decision-making capabilities of managers in safety-critical STSs through real-time monitoring and predictive analytics. Together, these studies contribute to the theoretical discussions around PrP and present practical solutions to longstanding challenges in safety science and operational management. / Doctor of Philosophy / In today's increasingly complex world, the systems that run our industries, from traffic control to healthcare, face a dilemmatic balance between pushing for higher productivity and ensuring safety. This dissertation explores the trade-offs between efficiency and safety which has become more pronounced with the advancement of technology. Traditional safety approaches which used to be effective in simpler systems, struggle in modern STSs where causes and effects are not linear but tangled in a web of unpredictable interactions. Production pressure (PrP), at the core of the mentioned balance, is the drive to maximize output and efficiency, often at the expense of safety. This pressure can lead to unintended and sometimes catastrophic outcomes in the long term, especially in environments where safety is critical, such as rail traffic control centers. Despite its vital impact, there has been a noticeable gap in understanding and managing PrP. In fact, existing safety frameworks are struggling to capture the dynamic nature of PrP, consequently, its real-time measurement and control remain difficult to achieve. This work, therefore, tries to broaden our understanding of PrP and to develop methods to monitor, measure, and predict it, to equip managers and policymakers with the tools to navigate the efficiency-safety dichotomy more effectively. Through a series of essays, this dissertation reviews the current state of knowledge on PrP to identify its sources and impacts and also innovates a novel approach to quantify PrP in real-time and predict its future trends.

This dissertation aims to explore the performance of health provider participation inthe Medicare Quality Payment Program by investigating the relationship among the performance metrics of value and quality and the capacities of geography, technology, finance, and administration. There is a theory-practice gap in the research that examines the impact of these capacities on the value and quality of clinical services delivered by healthcare providers participating in the Medicare Quality Payment Program. The study will address this theory-practice gap by applying the capacity-performance paradigm to better understand the influences of geographical, technological, financial, and administrative capacity have on the performance of value and quality metrics of healthcare providers engaging in the Medicare Quality Payment Program. This study also provides prudent findings that demonstrate the impact of the capacities on the performance of value and quality among healthcare providers which can influence programmatic policy reforms by policymakers who are overseeing the Quality Payment Program. This study utilizes the CMS 2021 QPP Experience dataset which contains the performance outcome metrics of value and quality among healthcare providers participating in the program. Ordinary Least Squares (OLS) regression is employed to examine the relationship among the capacities of geography, technology, finance, and administration and the performance providers. The findings of this study show a significant relationship between these capacities and the performance outcome metrics of value and quality among healthcare providers participating in the Medicare Quality Payment Program.

The forest products industry significantly contributes to Virginia's economy, generating $23 billion annually, employing 109,000 individuals, and providing $345 million to timber landowners. Hardwood log exports are a crucial portion of this economic contribution, with major importers including China, Vietnam, and Canada. Most importing countries have specific requirements to prevent the movement of invasive organisms on the logs imported, of which chemical treatment is common. This study examines the feasibility and implications of transitioning from chemical-based treatments, such as methyl bromide, to a vacuum and steam treatment for hardwood log exports. Our investigation focuses on understanding the barriers to the adoption of this new technology, including industry awareness and perception, regulatory framework challenges, international acceptance, and economic viability. By addressing these areas, we aim to create a comprehensive manual for any company interested in adopting this technology. The manual will include a performance measurement system and a feasibility study to ensure successful implementation. Therefore, this thesis consists of two documents, the first provides background information, a problem statement and methods and results around the investigation of barriers to the adoption of this new treatment and a second document, the proposed manual to assist with implementation. To address the first objective, data were collected through interviews with technology developers, industry experts, and hardwood log importers in China and India. Quantitative data highlighted a 36.7% increase in US hardwood log exports to China in 2023, with species like alder and yellow poplar leading the market. Results indicate that China imports a significantly higher volume of hardwood logs monthly compared to India, highlighting a larger and more consistent demand. Commonly imported species include red and white oak, ash, and walnut. Both countries have strict fumigation requirements, primarily using methyl bromide, underscoring a global reliance on this method despite its environmental concerns. Awareness of alternative treatments such as vacuum and steam is limited, though there is interest in exploring cost-effective and efficient methods. However, adoption is hindered by regulatory approval and the need for proven effectiveness. To facilitate this transition, we created a comprehensive manual for companies to guide them through replacing methyl bromide and other chemical treatments with vacuum and steam technology. This study provides a comprehensive pathway for adopting vacuum and steam technology, addressing technical, regulatory, and economic considerations. The forest products sector can mitigate environmental impact by aligning industry practices with sustainable treatment methods while maintaining international trade relationships. / Master of Science / Virginia's forest industry is a major part of the state's economy, generating $23 billion each year and providing jobs to 109,000 people. Hardwood logs, particularly those exported to countries like China, Vietnam, and Canada, play a significant role in this economic impact. However, these countries require that imported logs be treated to prevent the spread of harmful pests. Traditionally, chemical treatments like methyl bromide have been used, but they pose environmental concerns. Our study explores the possibility of switching to a safer and more environmentally friendly method: vacuum and steam treatment. We looked into the challenges that might come with adopting this new technology, such as how aware the industry is of it, regulatory hurdles, whether international markets would accept it, and whether it's economically feasible. Our goal is to create a helpful guide for companies interested in making this switch, ensuring they have all the information needed to implement the new treatment successfully. To gather insights, we interviewed experts and key players in the industry, including log importers from China and India. We found that while there is interest in exploring new treatments, there are significant challenges, particularly related to getting regulatory approval and proving the effectiveness of the new method. Despite these challenges, our research outlines a clear path for adopting vacuum and steam treatment, which could help the forest products industry reduces its environmental impact while continuing to thrive in international trade.

Die Versorgung mit adäquater Information ist eine der Hauptfunktionen von Performance Measurement-Systemen (PMS), gleichzeitig aber auch ihr größter Mangel und der Grund für das häufige Scheitern ihres Einsatzes in Unternehmen. Dabei gibt es derzeit keine Möglichkeit zu bestimmen, inwieweit ein eingesetzes PMS den Beteiligten auch tatsächlich gut und passgenau Informationen liefern kann. Diese Untersuchung geht von der Grundfrage aus, welche Informationen erhoben werden müssen, damit nicht nur die Darstellung der Performance selbst adressiert wird, sondern die auch für ein besseres Verständnis über das PMS und seine organisationale Verankerung und damit Akzeptanz und Nützlichkeit genutzt werden können. Sie folgt damit einem Verständnis von PMS als Informationssysteme, die für die adäquate Versorgung mit Domänenwissen sorgen müssen, und nicht lediglich als Controllinginstrumente, die Performance-Daten liefern sollen. Im Ergebnis steht die Entwicklung einer Theorie, die erklärt, weshalb das bisherige Problem des Scheiterns von PMS auftritt. Damit einhergehend wird der Indikator der Visibility of Performance konstruiert, der über eine einfache Anwendung aussagen kann, wie gut ein PMS bezüglich seiner Wissensversorgung für ein Unternehmen passt. Mithin zeigt er die Güte der performancerelevanten Informationsversorgung in einem PMS eines Unternehmens an. / The supply with adequate information is one of the main functions of Performance Measurement Systems (PMS), but also still one of its drawbacks and reason for their failure. Not only the collection of indicators is crucial, but also the stakeholders’ understanding of the about their meaning, purpose and contextual embedding. Today, companies are faced to seek for a PMS without a way to express the goodness of a solution, indicating its ability to deliver appropriate information and to address these demands. The goal of this investigation is to explore the mechanisms that drive information and knowledge supply in PMS in order to model a way to express this goodness. Using a grounded Theory approach, a theory of visibility of performance is developed, featuring a catalog of determinants for the goodness of PMS. Companies can conveniently use them to assess their PMS and to improve the visibility of their performance.

The purpose of this thesis is to develop a method of systematic visualization for coordinate measurements at Saab Aerostructures. The thesis begins with mapping the coordinate measuring process. After that, it is proposed to define key measurement points through quality standards as this will simplify the visualization of the measurements with a control chart through a Visual Management-system.  To stay in the forefront of the market and keep the relations with current customers, Saab wants to increase the quality of their products by reducing the amount of measurement deviations. The measurements are currently scarcely visualized to the employees. This is because of the complicated method which currently is being used to reflect which measurements that are deviating. The process of visualization should be definite and simple to use as this will lead to less deviations. Furthermore, it will contribute to continuous improvement for the process of measuring.  The methods used in this thesis include semi structured interviews, observations and studies of internal documents. These methods are then triangulated to be able to map the process in detail. However, no employees knew either the coordinate measuring process or the visualizing process by heart. This led to the author having to proceed with a Process Walk. The method helped map both the processes and through this, problems were identified in the process which would otherwise hinder the visualization of measurements. Moreover, a literature study was conducted of Quality Management Systems as these outline criteria for Saabs products. Visual Management-system was also studied with the likes of information boards as this fit Saab with their previous prerequisites of information boards.  From the mapping of today’s process, problems were identified that would hinder them from systematically visualize their coordinate measuring process. From the problems that were outlined, improvement suggestions were proposed. Firstly, it was conducted that too much data is hindering the transparency of the process. From Quality Standards it is proposed to clearly define key measurements points and document these. This is done through the means of a SIPOC and a FMEA. Furthermore, it is proposed to analyze which measurement data is to be saved as a major part of the data consists of irrelevant information. As the process of visualizing the coordinate measuring process was timed to 90 hours it was also proposed to clarify templates which systematically exports and sorts data in an Excel-format with the use of Saabs ERP-system, instead of converting from XML which is done today. These templates can then immediately be used by Excel to visualize the outcome of the coordinate measurements with the help of a Visual Management-system. The system makes use of bar diagrams to highlight which processes that are producing most deviations. The processes outcome is visualized in a control chart which enhances how the variation of the process is affecting the measurement outcome. The last improvement suggestion states that Saab should use the control chart as a way of stabilizing their processes as this will lead to qualitative processes where capability can be proven to their customers. / Syftet med detta arbete är att utveckla ett arbetssätt för systematisk visualisering av mätutfallet vid koordinatmätning på Saab Aerostructures. Arbetet lägger sin grund i en kartläggning av koordinat-mätningsprocessen för att sedan föreslå att utefter rådande kvalitetsstandarder tydligt definiera nyckelmått som skall förenkla visualisering av mätutfallet med styrdiagram i ett Visual Management-system.  För att Saab ska ligga i framkant av marknaden och behålla de kundrelationer man har ska man öka kvaliteten på produkter genom att minska antalet anmärkningar. Mätutfallet och dess anmärkningar är föga visualiserade för anställda då en komplicerad process krävs för att återspegla vilka mätpositioner som skapar problem. Om processen för visualisering blir konkret och enkel att använda kommer det att bidra till färre anmärkningar och kontinuerlig förbättring av kontrollmätningsprocessen.  Metoder som användes för arbetet inkluderar halvstrukturerade intervjuer, observationer och studier av interna dokument. Dessa metoder trianguleras sedan för att detaljerat kartlägga processen men på grund av att inte tillräckligt många kunde beskriva kontrollmätnings- eller visualiseringsprocessen genomfördes en ytterligare metod, en Process walk. Metoden hjälpte att detaljerat kartlägga kontrollmätnings-processen och dess nuvarande visualiseringsmetod. Från kartläggningen identifierades problem och barriärer för visualisering av data vilka annars skulle hindra visualiseringen av mätutfallet. Utöver dessa metoder genomfördes även en litteraturstudie av Kvalitetsledningssystem då dessa svarar för kriterier för Saabs produkter. Även Visual Management-system studerades med inriktning på informationstavlor då detta passade Saabs förutsättningar med tidigare informationstavlor.   Från kartläggningen av dagens process identifierades problem och barriärer vilka hindrar Saab från att systematiskt visualisera deras kontrollmätningsprocess. Från dessa problem och barriärer utvecklades förbättringsförslag. För det första förbättringsförslaget insågs att alldeles för mycket data hindrar överblickbarheten för processen varpå förslag gavs om att utefter kvalitetsstandarder, definiera nyckelmått och dokumentera dessa för alla produkter som kontrollmäts. Definieringen genomförs med en SIPOC och en FMEA. Vidare föreslås även att se över all lagring av mätdata då data till större del innehåller oviktig information som ändå förkastas. Då processen för visualisering av kontrollmätningsprocessen visade sig ta upp mot 90 timmar föreslogs även att förtydliga mallar som systematiskt exporterar och sorterar data i xlsx-format mot Saabs ERP-system, istället för att först konvertera från XML-format. Dessa mallar används sedan av Excel för att framställa mätutfallet av koordinatmätningarna med hjälp av ett Visual Management-system. Systemet använder sig av stapeldiagram för att förtydliga vilka processer som påvisar flest anmärkningar. Processernas mätutfall visualiseras i ett styrdiagram vilket förtydligar hur variationen i processer påverkar mätutfallet. Det sista förbättringsförslaget är att Saab ska börja använda sig av styrdiagram för att stabilisera deras processer för att få kvalitativa processer där man kan påvisa duglighet för sina kunder.

Teorinėje darbo dalyje analizuojama marketingo įtaka įmonės veiklai, jos vertinimo poreikis ir problemos bei išanalizuojama subalansuotų rodiklių sistema ir jos naudojimas įmonės veiklos vertinimui. Analitinėje baigiamojo darbo dalyje pateikiama ir analizuojama antrinių informacijos šaltinių - tyrimų, atskleidžiančių subalansuotų rodiklių sistemos galimą pritaikomumą finansines paslaugas teikiančių institucijų Lietuvoje marketingo veiklai vertinti bei tokio vertinimo naudą, apžvalga. Šioje dalyje taip pat pateikiami ir analizuojami atlikto kokybinio tyrimo – giluminio ekspertų interviu rezultatai, kuomet siekiant išsiaiškinti egzistuojančią marketingo veiklos efektyvumo praktiką finansines paslaugas teikiančiose institucijose Lietuvoje, buvo kalbinti keturi tokias organizacijas atstovaujantys specialistai. Projektinėje darbo dalyje pateikiamas subalansuotų rodiklių sistemos pagrindu sukurtas marketingo veiklos efektyvumo vertinimo modelis skirtas finansines paslaugas teikiančioms organizacijoms Lietuvoje, aprašomi jo įgyvendinimo etapai, pateikiamas konkrečių rodiklių sąvadas, o pabaigoje įvardinamos galimos modelio pritaikomumo problemos. / The theoretical part analyzes how marketing actions influences proceeding of the enterprise, the need of evaluating marketing performance and there’s an analysis of the balanced scorecard and it’s usage for firm performance measuring given. Analytical part of this paper represents and analyzes the secondary repository – researches that reveal posible balanced scorecard adaptability for marketing performance measuring ir the financial services enterprises of Lithuania and what‘s the benefit of doing that. This part of the paper also presents and analyzes the results of the qualitative research that was accomplished by the author - in-depth interviews with the experts, when seeking to find out the existing practise ir todays finanacial services enterprises ir Lithuania four professionals that represents this kind of organizations were interviewed. In the project part of this paper a model for marketing performance measuring is offered. Proposed model is created on the ground of balanced scorecard and designed for financial services enterprises in Lithuania. The steps of implementing the model are described in detail with a given set of particular measures and there are possible application problems named in the end.

Currently in the corporate world grows the focus for the speed and intensity with which the process changes, mainly driven by frequent technological innovations, the performance of the economy and strong competition established in its market. Given this challenging scenario, there is the continuing need to identify new techniques, methods and procedures, aimed at the main goal of the strategy, improve performance, competitiveness and leverage their organizational management. Thus, the relentless pursuit of continuous improvement in organizations, demand the implementation of integrated management systems, systemic and measurable as a facilitator in reducing vulnerability to the impact caused by competitive forces, which so conducive to the strengthening of the value chain business. Therefore, this work will be developed based on the activities of CVI Soft Drinks industry Ltda., Franchised The Coca-Cola Company and Heineken Brazil, with factory in Rio Grande Central Region South, with the main objective to propose a Model for Performance Measurement Implementation and Enforcement in an Integrated Management System SGI. Methodologically, a case study will be conducted in order to identify the adherence of the Integrated Management System - SGI in relation to the full implementation of the concepts of Strategic Management, Process Management and requirements of International Standards Management System Certification, to obtain the end a performance measurement system model that facilitates the measurement and analysis of organizational continuous improvement. / Atualmente no mundo corporativo cresce o foco pela rapidez e intensidade com que se processam as mudanças, impulsionadas principalmente pelas frequentes inovações tecnológicas, pelo desempenho da economia e pela forte concorrência estabelecida no seu mercado de atuação. Diante desse cenário desafiador, surge a contínua necessidade de identificar novas técnicas, métodos e procedimentos, visando como principal meta da estratégia, melhorar o desempenho, a competitividade e a alavancagem da sua gestão organizacional. Desta forma, a busca incessante pela melhoria contínua nas organizações, demanda a implementação de sistemas de gestão integrados, sistêmicos e mensuráveis como meio facilitador à redução da vulnerabilidade em relação ao impacto causado pelas forças competitivas, os quais propiciem assim o fortalecimento da cadeia de valor do negócio. Portanto, o presente trabalho será desenvolvido com base nas atividades da indústria CVI Refrigerantes Ltda., franqueada The Coca-Cola Company e Heineken Brasil, com Fábrica na Região Central do Rio Grande do Sul, tendo por objetivo principal propor um Modelo para a Medição de Desempenho da Implementação e Execução em um Sistema de Gestão Integrada SGI. Metodologicamente, será realizado um estudo de caso com a finalidade de identificar a aderência do Sistema de Gestão Integrada SGI em relação à aplicação integral dos conceitos de Gestão Estratégica, Gestão de Processos e Requisitos das Normas Internacionais de Certificação de Sistemas de Gestão, visando obter ao final um modelo de sistema de medição de desempenho que facilite a mensuração e a análise da melhoria contínua organizacional.

This qualitative study set out to investigate the extent to which the Balanced Scorecard (BSC) has been implemented for service delivery by South African Metropolitan Municipalities. The Ekurhuleni Municipality, City of Johannesburg (CoJ) and City of Tshwane (CoT), which together form the Gauteng Metropolitan Municipalities (GMMs), were used as multiple cases for this study. A good performance management system should cover activities relevant to the adoption of a performance measurement tool such as the BSC, which was developed by Kaplan and Norton in 1992. These two authors published a framework integrating different components of performance management and measurement system, namely strategy, vision, mission, objectives, measures, targets and strategic initiatives. In short, the BSC framework is the key for its successful implementation, which is evaluated according to the achievement of targets. The problem addressed in the study was the lack of a proper performance management system, as well as the poor design and inappropriate manner of implementing the BSC by the GMMs. The objectives of the study were to examine principal elements such as performance management activities, performance measurement framework, design and implementation of the BSC following the original framework developed by Kaplan and Norton (1992), as well as its impact on the outcomes of service delivery performance. Objectives, measures, targets and initiatives were the core elements for evaluating the municipalities’ performance management, as well as their implementation of the BSC. Moreover, the attainment of targets was the key for examining performance outcomes or the impact of the BSC on service delivery performance. In order to reach the above-mentioned objectives, a literature and document review, including municipalities’ policies and annual reports, were conducted for collecting relevant data. This review involved content analysis, and data were presented in the form of tables and charts. Finally, credibility, transferability, dependability and conformability were used to measure the validity and reliability of the findings. The results showed that the performance management (PM) activities of the GMMs were not adequate for implementing the BSC. Naturally, the selection of measures and targets was catered for through the policy of the Ekurhuleni Municipality, as well as the City of Johannesburg (CoJ). However, the setting of objectives, selection of measures, and setting of targets were all part of the performance management framework of the City of Tshwane (CoT). The BSC was intended to be used as a performance measurement framework for the Metropolitan Municipalities of Johannesburg and Tshwane. Nevertheless, the instrument was poorly implemented by these municipalities. Although the BSC was not adopted by the Ekurhuleni Municipality, the principal activities integrated into the BSC framework were implemented for its service delivery. In addition, during the 2011-2012, 2012-2013 and 2013-2014 financial years, the achievement status of targets was not determined for the Ekurhuleni Municipality. This was also the case for the CoT during 2011-2012. However, the full-achievement, non- achievement, partial-achievement and over-achievement of targets were well defined for the City of Johannesburg during all three financial years under study. In the same way, such finding was indicated only for the two last financial years for the City of Tshwane. The findings of the study indicated that the implementation of the BSC within the Metropolitan Municipalities of Johannesburg and Tshwane did not comply with its original framework. This is due to the lack of an adequate performance management system, which in turn affects performance measurement. Before adopting a performance measurement framework, there should be an appropriate performance measurement system in place to ensure its success. Consequently, future research should focus more on the investigation of standard requirements for measuring performance, especially in the public sector. / Management Accounting / M. Phil. (Accounting Sciences)

Die Versorgung mit adäquater Information ist eine der Hauptfunktionen von Performance Measurement-Systemen (PMS), gleichzeitig aber auch ihr größter Mangel und der Grund für das häufige Scheitern ihres Einsatzes in Unternehmen. Dabei gibt es derzeit keine Möglichkeit zu bestimmen, inwieweit ein eingesetzes PMS den Beteiligten auch tatsächlich gut und passgenau Informationen liefern kann. Diese Untersuchung geht von der Grundfrage aus, welche Informationen erhoben werden müssen, damit nicht nur die Darstellung der Performance selbst adressiert wird, sondern die auch für ein besseres Verständnis über das PMS und seine organisationale Verankerung und damit Akzeptanz und Nützlichkeit genutzt werden können. Sie folgt damit einem Verständnis von PMS als Informationssysteme, die für die adäquate Versorgung mit Domänenwissen sorgen müssen, und nicht lediglich als Controllinginstrumente, die Performance-Daten liefern sollen. Im Ergebnis steht die Entwicklung einer Theorie, die erklärt, weshalb das bisherige Problem des Scheiterns von PMS auftritt. Damit einhergehend wird der Indikator der Visibility of Performance konstruiert, der über eine einfache Anwendung aussagen kann, wie gut ein PMS bezüglich seiner Wissensversorgung für ein Unternehmen passt. Mithin zeigt er die Güte der performancerelevanten Informationsversorgung in einem PMS eines Unternehmens an.:Versicherung 5 Inhaltsverzeichnis 6 Abbildungsverzeichnis 8 Tabellenverzeichnis 10 Abkürzungsverzeichnis 11 Formelverzeichnis 13 1 Einleitung 14 1.1 Problemstellung 15 1.2 Zielsetzung 16 1.3 Aufbau der Arbeit 18 2 Grundlagen 21 2.1 Wissenschaftstheoretische Einordnung 21 2.1.1 Ontologische, epistemologische und methodologische Positionierung 21 2.1.2 Erkenntnistheoretische und methodische Spannungsfelder 25 2.1.2.1 Design Science und Behaviorismus 26 2.1.2.2 Design Science und der Theoriebegriff 29 2.1.3 Methodenpluralismus 30 2.1.3.1 Leitmethode Grounded Theory 30 2.1.3.2 Weitere verwendete Methoden 33 2.2 Fundamentale Konzepte und Theoriekontext 37 2.2.1 Performance und Performance Measurement 38 2.2.1.1 Konzeptualisierung von Leistung und Performance 38 2.2.1.2 Konzeptualisierung des Performance Measurement 41 2.2.1.3 Theorien und Modelle 44 2.2.2 Performance-Measurement-Systeme 46 2.2.2.1 Konzeptualisierung von Performance-Measurement-Systemen 46 2.2.2.2 Theorien und Modelle 50 2.2.3 Unternehmerisches Wissen 53 2.2.3.1 Konzeptualisierung von Wissen 53 2.2.3.2 Theorien und Modelle 54 2.3 Kritische Würdigung bestehender Konzepte 59 2.3.1 Anforderungen an ein PMS 60 2.3.1.1 Die Balanced Scorecard 63 2.3.1.2 Das Performance Prism 65 2.3.1.3 Die Performance Pyramid 67 2.3.2 Anforderungen an die Qualität von PMS 69 2.3.3 Zusammenfassung 72 2.3.4 Forschungsfragen 74 3 Arbeitsablauf 75 3.1 Aufbau der Schwerpunkte und Darstellung der Forschungsbeiträge 77 3.2 Erster Schwerpunkt: Indikatoren 78 3.2.1 Forschungsbeitrag 1 79 3.2.2 Forschungsbeitrag 2 80 3.2.3 Forschungsbeitrag 3 80 3.2.4 Zusammenfassung 81 3.3 Zweiter Schwerpunkt: PMS 83 3.3.1 Forschungsbeitrag 1 83 3.3.2 Forschungsbeitrag 2 83 3.3.3 Forschungsbeitrag 3 83 3.3.4 Forschungsbeitrag 4 84 3.3.5 Forschungsbeitrag 7 85 3.3.6 Zusammenfassung 86 3.4 Dritter Schwerpunkt: Kontextuelles Umfeld 87 3.4.1 Forschungsbeitrag 5 88 3.4.3 Forschungsbeitrag 6 89 3.4.4 Forschungsbeitrag 7 90 3.4.5 Zusammenfassung 90 3.5 Vierter Schwerpunkt: Visibility 91 3.5.1 Forschungsbeitrag 3 92 3.5.2 Forschungsbeitrag 4 93 3.5.3 Forschungsbeitrag 6 93 3.5.4 Forschungsbeitrag 8 94 3.5.5 Zusammenfassung 95 3.6 Zwischenstand: Darstellung der Theorie 97 3.6.1 Kausales Referenzmodell 98 3.6.2 Strukturelles Referenzmodell 99 3.6.3 Theorie und Hypothesen 100 3.6.4 Abduktiver Schluss 103 3.7 Fünfter Schwerpunkt: Operationalisierung 103 3.7.1 Forschungsbeitrag 5 104 3.7.2 Forschungsbeitrag 8 104 3.7.3 Forschungsbeitrag 9 110 3.7.4 Zusammenfassung 115 3.8 Sechster Schwerpunkt: Validierung 119 3.8.1 Forschungsbeitrag 8 119 3.8.2 Forschungsbeitrag 9 123 3.8.3 Zusammenfassung 124 3.9 Siebenter Schwerpunkt: Technologische Umsetzung 125 3.10 Vollständigkeitsbetrachtung 129 3.10.1 Thematischer Zusammenhang 130 3.10.2 Zusammenhang im Erkenntnisprozess 130 3.10.3 Individuelle Beiträge zum Methodenpluralismus und zur Diversität 132 4 Zusammenfassung 134 4.1 Diskussion der Ergebnisse 134 4.2 Einordnung bereits bestehender Konzepte 141 4.3 Nutzen für Forschung und Praxis 144 4.4 Generalisierung der Erkenntnisse und Ausblick 150 4.5 Vollständigkeitsbetrachtung 153 Literaturverzeichnis 155 Anhang Forschungsbeitrag 5 166 / The supply with adequate information is one of the main functions of Performance Measurement Systems (PMS), but also still one of its drawbacks and reason for their failure. Not only the collection of indicators is crucial, but also the stakeholders’ understanding of the about their meaning, purpose and contextual embedding. Today, companies are faced to seek for a PMS without a way to express the goodness of a solution, indicating its ability to deliver appropriate information and to address these demands. The goal of this investigation is to explore the mechanisms that drive information and knowledge supply in PMS in order to model a way to express this goodness. Using a grounded Theory approach, a theory of visibility of performance is developed, featuring a catalog of determinants for the goodness of PMS. Companies can conveniently use them to assess their PMS and to improve the visibility of their performance.:Versicherung 5 Inhaltsverzeichnis 6 Abbildungsverzeichnis 8 Tabellenverzeichnis 10 Abkürzungsverzeichnis 11 Formelverzeichnis 13 1 Einleitung 14 1.1 Problemstellung 15 1.2 Zielsetzung 16 1.3 Aufbau der Arbeit 18 2 Grundlagen 21 2.1 Wissenschaftstheoretische Einordnung 21 2.1.1 Ontologische, epistemologische und methodologische Positionierung 21 2.1.2 Erkenntnistheoretische und methodische Spannungsfelder 25 2.1.2.1 Design Science und Behaviorismus 26 2.1.2.2 Design Science und der Theoriebegriff 29 2.1.3 Methodenpluralismus 30 2.1.3.1 Leitmethode Grounded Theory 30 2.1.3.2 Weitere verwendete Methoden 33 2.2 Fundamentale Konzepte und Theoriekontext 37 2.2.1 Performance und Performance Measurement 38 2.2.1.1 Konzeptualisierung von Leistung und Performance 38 2.2.1.2 Konzeptualisierung des Performance Measurement 41 2.2.1.3 Theorien und Modelle 44 2.2.2 Performance-Measurement-Systeme 46 2.2.2.1 Konzeptualisierung von Performance-Measurement-Systemen 46 2.2.2.2 Theorien und Modelle 50 2.2.3 Unternehmerisches Wissen 53 2.2.3.1 Konzeptualisierung von Wissen 53 2.2.3.2 Theorien und Modelle 54 2.3 Kritische Würdigung bestehender Konzepte 59 2.3.1 Anforderungen an ein PMS 60 2.3.1.1 Die Balanced Scorecard 63 2.3.1.2 Das Performance Prism 65 2.3.1.3 Die Performance Pyramid 67 2.3.2 Anforderungen an die Qualität von PMS 69 2.3.3 Zusammenfassung 72 2.3.4 Forschungsfragen 74 3 Arbeitsablauf 75 3.1 Aufbau der Schwerpunkte und Darstellung der Forschungsbeiträge 77 3.2 Erster Schwerpunkt: Indikatoren 78 3.2.1 Forschungsbeitrag 1 79 3.2.2 Forschungsbeitrag 2 80 3.2.3 Forschungsbeitrag 3 80 3.2.4 Zusammenfassung 81 3.3 Zweiter Schwerpunkt: PMS 83 3.3.1 Forschungsbeitrag 1 83 3.3.2 Forschungsbeitrag 2 83 3.3.3 Forschungsbeitrag 3 83 3.3.4 Forschungsbeitrag 4 84 3.3.5 Forschungsbeitrag 7 85 3.3.6 Zusammenfassung 86 3.4 Dritter Schwerpunkt: Kontextuelles Umfeld 87 3.4.1 Forschungsbeitrag 5 88 3.4.3 Forschungsbeitrag 6 89 3.4.4 Forschungsbeitrag 7 90 3.4.5 Zusammenfassung 90 3.5 Vierter Schwerpunkt: Visibility 91 3.5.1 Forschungsbeitrag 3 92 3.5.2 Forschungsbeitrag 4 93 3.5.3 Forschungsbeitrag 6 93 3.5.4 Forschungsbeitrag 8 94 3.5.5 Zusammenfassung 95 3.6 Zwischenstand: Darstellung der Theorie 97 3.6.1 Kausales Referenzmodell 98 3.6.2 Strukturelles Referenzmodell 99 3.6.3 Theorie und Hypothesen 100 3.6.4 Abduktiver Schluss 103 3.7 Fünfter Schwerpunkt: Operationalisierung 103 3.7.1 Forschungsbeitrag 5 104 3.7.2 Forschungsbeitrag 8 104 3.7.3 Forschungsbeitrag 9 110 3.7.4 Zusammenfassung 115 3.8 Sechster Schwerpunkt: Validierung 119 3.8.1 Forschungsbeitrag 8 119 3.8.2 Forschungsbeitrag 9 123 3.8.3 Zusammenfassung 124 3.9 Siebenter Schwerpunkt: Technologische Umsetzung 125 3.10 Vollständigkeitsbetrachtung 129 3.10.1 Thematischer Zusammenhang 130 3.10.2 Zusammenhang im Erkenntnisprozess 130 3.10.3 Individuelle Beiträge zum Methodenpluralismus und zur Diversität 132 4 Zusammenfassung 134 4.1 Diskussion der Ergebnisse 134 4.2 Einordnung bereits bestehender Konzepte 141 4.3 Nutzen für Forschung und Praxis 144 4.4 Generalisierung der Erkenntnisse und Ausblick 150 4.5 Vollständigkeitsbetrachtung 153 Literaturverzeichnis 155 Anhang Forschungsbeitrag 5 166