This dissertation provides results of three studies, which examine the utilization of organizational performance measurement systems. Evidence gathered in the first study provides insight into the number of perspectives or components found in the evaluation of an organization's performance and the relative weight placed on those components. The evidence suggests that the number of performance measurement components and their relative composition is situational. Components depend heavily on the strategies selected by the organization. Bottom-line financial measures like return on invested capital and net profit, while perceived as more important than their nonfinancial counterparts, were not part of the extracted components suggesting that they were viewed as outcomes to be achieved by controlling key nonfinancial measures. The second study examines potential cognitive difficulties inherent in the use of performance measurement systems. Results suggest that whether performance was better than target, worse than target, or equal to target does not affect the perceived importance of the measures. Results also suggest an emphasis on historical financial measures and a lack of emphasis on more forward-looking nonfinancial measures. In addition, there is evidence of a halo effect in that an organization's performance on financial measures appears to influence an individual's perception of the organization's performance on nonfinancial measures. The third study uses structural equation modeling and other related procedures to examine the relationships surrounding an executive's use of performance measurement information. Results suggest that a personality characteristic of executives, specifically their intolerance of ambiguity, affects the amount of information perceived to be important in a performance measurement system. The results further suggest that the amount of information perceived to be important affects the evaluation of organizational performance with perceived risk serving as a mediating variable. Overall, these three studies add to our knowledge of organizational performance measurement system utilization by examining the relative weightings of performance measures, the judgmental effects from utilization of performance measurement systems, and the impact of intolerance of ambiguity on the importance of performance measurement data. In addition, this dissertation examines the link between performance measurement data and the perception of risk in the evaluation of organizational performance. / Ph. D.

<p>Performance measurement is a topic that has received considerable attention during the last decades. There are many motives for using performance measures in a company but perhaps the most crucial one is that they will help to improve productivity when used properly. Productivity is of vital importance to a company’s ability to compete and make profits over time. A company that is not able to efficiently utilise its resources in creating value for its customers will not survive in the competitive business environment of today. </p><p>However, the development of fully functional and suitable performance measurement systems (i.e. set of measures) has proven to be a very challenging task. This research has focused on the last phase of the development of performance measurement system, namely the continuous updating of the performance measures, which still have not been explored in a satisfactory manner. The objective is to investigate and clarify how to evaluate and revise performance measurement systems. In order to reach this objective, several obstacles that contribute to the complexity of the research area are treated. </p><p>In the beginning, the thesis thoroughly investigates the confusing terminology within the field and frequently used terms like productivity, profitability, performance, efficiency and effectiveness are explained. Then, a categorisation of ways to measure performance is presented along with advantages and shortcomings of different productivity and other performance measures. Several key-factors found to affect the productivity of a manufacturing company are also discussed, such as: design of processes and equipment, disturbances and losses, management and control, product design, and job design and work organisation. Much attention is given to the different requirements that performance measurement systems must fulfil, both on the system level and the measure level. Finally a method called the performance measurement progression map is finally proposed, which has been developed in order to give measurement practitioners a comprehensive guide of how to evaluate and revise performance measurement systems. </p><p>The thesis is concluded with the results from several empirical investigations in which the usefulness of the developed method is validated. </p><p><b>Keywords:</b> Performance measurement, Performance measurement systems, Productivity, Evaluation</p>

Didėjantis mokslininkų ir praktikų dėmesys organizacijos veiklos vertinimo problematikai skatina nagrinėti organizacijos veiklos vertinimo, kaip vadybos tyrimų objekto, aktualijas. Aktualu tampa nagrinėti, kokia turi būti organizacijos veiklos vertinimo sistema, kuri, organizacijoms vykdant veiklą kintančioje aplinkoje, užtikrintų kompleksinį organizacijos veiklos vertinimą ir panaudotų vertinimo rezultatus organizacijos valdyme. Disertacijoje nagrinėjamos organizacijos veiklos vertinimo sampratos, vertinimo ryšys su organizacijos valdymu, požiūriai į organizacijos veiklos vertinimą, atliekama organizacijos veiklos vertinimo sistemų apžvalga ir palyginamoji analizė, formuluojamos organizacijos veiklos vertinimo sistemų vystymo kryptys, analizuojamos organizacijos veiklos vertinimo sistemos pasirinkimo problemos. Atlikus empirinį tyrimą, kuriuo siekiama nustatyti kompleksinio organizacijos veiklos vertinimo poreikį Lietuvos verslo organizacijose, pateikiami rezultatai. Atsižvelgiant į kompleksinio organizacijos veiklos vertinimo sistemos formavimo teorinį ir praktinį poreikį, kuriama kompleksinio organizacijos veiklos vertinimo sistema, apibrėžianti sistemos funkcijas, vertinimo elementus ir procesus. Kompleksinio organizacijos veiklos vertinimo sistemos praktinio įgyvendinimo tikslais nustatomi kompleksinio organizacijos veiklos vertinimo sistemos formavimo etapai ir kuriamos konkrečios priemonės kiekvieno etapo įgyvendinimui. Siekiant patvirtinti pateiktų pasiūlymų tinkamumą... [toliau žr. visą tekstą] / The growing attention of scientists and practitioners towards the issues of performance measurement encourage to analyze actualities of performance measurement as individual object of management. It becomes relevant to analyze what performance measurement system must be in order to ensure for the organizations operating in the changing environment the multidimensional performance measurement and usage of measurement results for the management of organization. In dissertation concepts of performance measurement, its relation to management, different approaches towards performance measurement are analyzed, review and comparative analysis of different performance measurement systems is done, directions of development of performance measurement systems are formulated, problems involved in selection among different performance measurement systems are analyzed. Findings of the empirical research assessing the need for multidimensional performance measurement in Lithuanian business organizations are presented. Depending on the need for formation of the multidimensional performance measurement system at both theoretical and practical level, the multidimensional performance measurement system is being designed defining its functions, measurement elements and processes. With the purpose of practical implementation of the multidimensional performance measurement system, stages of formation of the multidimensional performance measurement system and particular means for its implementation... [to full text]

Performance measurement is a topic that has received considerable attention during the last decades. There are many motives for using performance measures in a company but perhaps the most crucial one is that they will help to improve productivity when used properly. Productivity is of vital importance to a company’s ability to compete and make profits over time. A company that is not able to efficiently utilise its resources in creating value for its customers will not survive in the competitive business environment of today. However, the development of fully functional and suitable performance measurement systems (i.e. set of measures) has proven to be a very challenging task. This research has focused on the last phase of the development of performance measurement system, namely the continuous updating of the performance measures, which still have not been explored in a satisfactory manner. The objective is to investigate and clarify how to evaluate and revise performance measurement systems. In order to reach this objective, several obstacles that contribute to the complexity of the research area are treated. In the beginning, the thesis thoroughly investigates the confusing terminology within the field and frequently used terms like productivity, profitability, performance, efficiency and effectiveness are explained. Then, a categorisation of ways to measure performance is presented along with advantages and shortcomings of different productivity and other performance measures. Several key-factors found to affect the productivity of a manufacturing company are also discussed, such as: design of processes and equipment, disturbances and losses, management and control, product design, and job design and work organisation. Much attention is given to the different requirements that performance measurement systems must fulfil, both on the system level and the measure level. Finally a method called the performance measurement progression map is finally proposed, which has been developed in order to give measurement practitioners a comprehensive guide of how to evaluate and revise performance measurement systems. The thesis is concluded with the results from several empirical investigations in which the usefulness of the developed method is validated. Keywords: Performance measurement, Performance measurement systems, Productivity, Evaluation / <p>QC 20161026</p>

Sammanfattning Titel: Prestationsmätning av Corporate social responsibility (CSR) för den interna styrningen – En kvalitativ studie Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Josefine Walfridsson och Iman Yassin Handledare: Tomas Källquist och Pär Vilhelmson Datum: 2019 - januari Syfte: Syftet är att skapa förståelse för hur verksamheter arbetar med att föra in CSR i sina interna prestationsmätningar. Metod: Studien utgår från en hermeneutisk forskningstradition med en abduktiv ansats. Den teoretiska referensramen har byggts upp utifrån tidigare forskning. Det empiriska materialet har samlats in utifrån tio kvalitativa semistrukturerade intervjuer. Både teorin och empirin diskuteras sedan i en tematisk analys som följs av studiens resultat och bidrag. Resultat: Prestationsmätningar av CSR används inte genomtänkt för den interna styrningen utan främst för att kunna rapportera CSR-prestationer externt som ett sätt att skapa transparens mot externa intressenter. Studien har visat att prestationsmätningar av CSR används för den interna styrningen i ett fåtal verksamheter men begränsat i majoriteten av de studerade verksamheterna. Studiens bidrag: Studien bidrar med praktisk insikt kring prestationsmätningar av CSR i den interna styrningen, där det visar sig att fokus främst ligger på extern rapportering i praktiken. Den tidigare forskningen kring ämnet präglas av normativa studier. Där prestationsmätningar av CSR tycks gynna verksamheters interna styrning. En del tidigare forskningen indikerar att verksamheters fokus kring prestationsmätningar av CSR ligger på extern rapportering, vilket vår empiriska studie stödjer. Förslag till vidare forskning: Förslag till vidare forskning är att göra flera kvaliativa studier kring prestationsmätningar av CSR i den interna styrningen eftersom det finns begränsat med studier inom området. Ett annat förslag är att forska kring hur verksamheter arbetar med att föra in CSR i sitt prestationsmätningssystem, som den tidigare forskningen benämner som SPMS. Nyckelord: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS) / Abstract Title: Performance measurement of Corporate social responsibility (CSR) for internal control – A qualitative study Level: Final assignment for Bachelor Degree in Business Administration Authors: Josefine Walfridsson and Iman Yassin Supervisor: Tomas Källquist and Pär Vilhelmson Date: 2019 – January   Aim: The aim of this study is to create an understanding of how operations are working to introduce CSR into their internal performance measurements. Method: The study is based on a hermenuetic research tradtition with an abductive approach. The theoretical framework has been built based on previous research. The empirical material has been collected based on ten qualitative semi-structured interviews. Both the theory and the empirics are then discussed in a thematic analysis that led to the study's results and contributions.   Results: Performance measurement of CSR is not used for management accounting purpose, but is primarily used for external reporting of CSR performance as a way of creating transparency towards external stakeholders. The study has indicated that performance measurement of CSR is used for management accounting purpose in few operations but limited in the majority of the operations studied.   Contribution of the thesis: The study contributes with practical insight into the performance measurements of CSR in operations management accounting, where it turns out that focus is mainly on external reporting in practice. The previous research on the subject is characterized by normative studies. Where performance measurements of CSR is described as very useful in the management accounting of operations. Furthermore the previous research indicates that performance measurements of CSR in operations mainly focus on external reporting, which our empirical study supports.   Suggestions for future research: Suggestions for future research is to do more empirical studies on performance measurements of CSR in the management accounting of operations, since there is few studies made in this area. Another suggestion is to do research in how operations work to bring CSR into their performance measurement system, as in the previous research is termed SPMS. Keywords: Performance measurement, Corporate social responsibility (CSR), Management accounting, Sustainability performance measurement system (SPMS)

Qualquer que seja o seu setor de atuação, porte ou origem, as organizações têm enfrentado desafios cada vez mais sérios no propósito de dar continuidade a suas atividades, preferencialmente na busca de um desempenho cada vez melhor, de modo a atingir ou ir além do que é estipulado em seus processos de planejamento. Tais organizações têm a necessidade de identificar, mensurar e avaliar esse desempenho, tornando essa mensuração um importante subsídio para a tomada de decisões mais apropriadas e efetivas, particularmente no que se refere a aspectos outrora negligenciados, como aqueles mais diretamente ligados à questão da sustentabilidade, com destaque para o reconhecimento da importância das chamadas partes interessadas (ou stakeholders), i.e, os diversos públicos que exercem algum tipo de influência na organização ou que são influenciados por ela. Este é, portanto, um dos grandes desafios para as organizações neste momento: como realizar uma apropriada mensuração do desempenho organizacional, considerando-se a necessidade de inclusão dos aspectos relativos à sustentabilidade, como a inserção de resultados finais tríplices (Triple Bottom Line) e a contemplação dos stakeholders como públicos relevantes para que os objetivos estratégicos sejam alcançados. Nesse contexto, o propósito principal deste estudo é responder à seguinte pergunta de pesquisa: Quais são as relações entre as partes interessadas (stakeholders) e os Sistemas de Mensuração de Desempenho (SMDs) das organizações?. Para tanto, pretende-se neste trabalho: (1) entender os conceitos e processos envolvidos na criação e implementação de sistemas de mensuração de desempenho que tenham como foco a sustentabilidade manifestada pelas perspectivas econômica, social e ambiental; (2) considerar-se a participação das partes interessadas e sua influência na determinação do desempenho organizacional a partir do entendimento da importância destes para as organizações; e (3) contribuir, de forma efetiva, para o desenvolvimento teórico, conceitual e prático do assunto em estudo. O referencial teórico consiste em três grandes temas: (i) origem e histórico dos conceitos sobre sustentabilidade e a sua influência nas organizações; (ii) gestão das partes interessadas e sua importância estratégica para as organizações; (iii) mensuração do desempenho organizacional, com seus principais conceitos e metodologias, principalmente considerando-se a inclusão de uma ótica de sustentabilidade. A pesquisa de campo realizada, de natureza quantitativa, é do tipo survey e contou com a participação de 149 empresas pertencentes ao setor industrial e associadas ao CIESP (Centro das Indústrias do Estado de São Paulo). Seus principais resultados apontam para a confirmação das três hipóteses da pesquisa, com correlações positivas entre a influência dos stakeholders e: o Grau de Abordagem Triple Bottom Line; o Grau de Amplitude dos SMDs; e o Grau de Uso dos SMDs. Além disso, verificou-se a prevalência dos consumidores e clientes como a categoria de stakeholders mais influente, seguidos pelos acionistas; o predomínio das dimensões financeira e de clientes na constituição dos SMDs; a concentração do uso dos SMDs para Monitoramento e Foco de Atenção; e a existência de diferenças na percepção quanto à influência dos stakeholders, dependendo tanto do porte quanto da origem do capital das empresas, além de diferenças quanto ao emprego dos indicadores da dimensão ambiental, em função especificamente da origem do capital da empresa. / No matter their size, origin or field, organizations have had to face more and more challenges on their way towards a better performance. Besides trying to reach their goals as defined in their planning process, such organizations have been required to identify, measure and evaluate their performance, turning this into a critical and important element in their decision making processes. Another relevant issue is related to whether this performance measurement process refers to aspects otherwise neglected, such as those directly related to sustainability like the inclusion of social and environmental aspects or the several potential stakeholders influence in the organization, what may require improved performance measurement, beyond what has been done in a more traditional approach. This is a major challenge for organizations nowadays: how to measure their performance, taking into consideration a triple bottom line (economic, social and environmental) approach and the inclusion of a broader stakeholders perspective, according to what has been defined as relevant. From this viewpoint, the main objective of the present research is to answer to the following question: What are the relationships among the stakeholders and the Performance Measurement Systems (PMS) established in organizations?. By doing so, this study will provide: (1) understanding of the concepts and processes embedded in the creation and implementation of performance measurement systems in organizations that are sustainability-oriented; (2) identification of the influence of the stakeholders on the performance measurement systems implementation and use; and (3) an effective contribution to the conceptual and practical aspects related to the subject. The theoretical basis includes three big areas: (i) origin and history of sustainability concepts and their influence on organizations; (ii) stakeholder theory and its importance to organizations; (iii) organizational performance measurement and its concepts and practices, including the sustainability-oriented ones. The field research is quantitative, with a survey been performed among 149 industrial companies associated to CIESP (State of Sao Paulo Industries Centre). The main results point out to the confirmation of the research hypothesis, with positive correlations among Stakeholders Influence and: the degree of Triple Bottom Line approach; the degree of scope of PMSs; and the degree of use of PMSs. The survey was also able to identify the prevalence of Consumers and Clients as the most influential category of stakeholders, followed by Shareholders; the dominance of the Finance and Client perspectives in the design of the PMSs; the incidence of PMSs use regarding Monitoring and Attention Focus; and differences in perception of stakeholders influence, according to the size and the origin of the capital of the organization, and differences regarding the use of environmental indicators, according to the origin of the capital of the firm.

Qualquer que seja o seu setor de atuação, porte ou origem, as organizações têm enfrentado desafios cada vez mais sérios no propósito de dar continuidade a suas atividades, preferencialmente na busca de um desempenho cada vez melhor, de modo a atingir ou ir além do que é estipulado em seus processos de planejamento. Tais organizações têm a necessidade de identificar, mensurar e avaliar esse desempenho, tornando essa mensuração um importante subsídio para a tomada de decisões mais apropriadas e efetivas, particularmente no que se refere a aspectos outrora negligenciados, como aqueles mais diretamente ligados à questão da sustentabilidade, com destaque para o reconhecimento da importância das chamadas partes interessadas (ou stakeholders), i.e, os diversos públicos que exercem algum tipo de influência na organização ou que são influenciados por ela. Este é, portanto, um dos grandes desafios para as organizações neste momento: como realizar uma apropriada mensuração do desempenho organizacional, considerando-se a necessidade de inclusão dos aspectos relativos à sustentabilidade, como a inserção de resultados finais tríplices (Triple Bottom Line) e a contemplação dos stakeholders como públicos relevantes para que os objetivos estratégicos sejam alcançados. Nesse contexto, o propósito principal deste estudo é responder à seguinte pergunta de pesquisa: Quais são as relações entre as partes interessadas (stakeholders) e os Sistemas de Mensuração de Desempenho (SMDs) das organizações?. Para tanto, pretende-se neste trabalho: (1) entender os conceitos e processos envolvidos na criação e implementação de sistemas de mensuração de desempenho que tenham como foco a sustentabilidade manifestada pelas perspectivas econômica, social e ambiental; (2) considerar-se a participação das partes interessadas e sua influência na determinação do desempenho organizacional a partir do entendimento da importância destes para as organizações; e (3) contribuir, de forma efetiva, para o desenvolvimento teórico, conceitual e prático do assunto em estudo. O referencial teórico consiste em três grandes temas: (i) origem e histórico dos conceitos sobre sustentabilidade e a sua influência nas organizações; (ii) gestão das partes interessadas e sua importância estratégica para as organizações; (iii) mensuração do desempenho organizacional, com seus principais conceitos e metodologias, principalmente considerando-se a inclusão de uma ótica de sustentabilidade. A pesquisa de campo realizada, de natureza quantitativa, é do tipo survey e contou com a participação de 149 empresas pertencentes ao setor industrial e associadas ao CIESP (Centro das Indústrias do Estado de São Paulo). Seus principais resultados apontam para a confirmação das três hipóteses da pesquisa, com correlações positivas entre a influência dos stakeholders e: o Grau de Abordagem Triple Bottom Line; o Grau de Amplitude dos SMDs; e o Grau de Uso dos SMDs. Além disso, verificou-se a prevalência dos consumidores e clientes como a categoria de stakeholders mais influente, seguidos pelos acionistas; o predomínio das dimensões financeira e de clientes na constituição dos SMDs; a concentração do uso dos SMDs para Monitoramento e Foco de Atenção; e a existência de diferenças na percepção quanto à influência dos stakeholders, dependendo tanto do porte quanto da origem do capital das empresas, além de diferenças quanto ao emprego dos indicadores da dimensão ambiental, em função especificamente da origem do capital da empresa. / No matter their size, origin or field, organizations have had to face more and more challenges on their way towards a better performance. Besides trying to reach their goals as defined in their planning process, such organizations have been required to identify, measure and evaluate their performance, turning this into a critical and important element in their decision making processes. Another relevant issue is related to whether this performance measurement process refers to aspects otherwise neglected, such as those directly related to sustainability like the inclusion of social and environmental aspects or the several potential stakeholders influence in the organization, what may require improved performance measurement, beyond what has been done in a more traditional approach. This is a major challenge for organizations nowadays: how to measure their performance, taking into consideration a triple bottom line (economic, social and environmental) approach and the inclusion of a broader stakeholders perspective, according to what has been defined as relevant. From this viewpoint, the main objective of the present research is to answer to the following question: What are the relationships among the stakeholders and the Performance Measurement Systems (PMS) established in organizations?. By doing so, this study will provide: (1) understanding of the concepts and processes embedded in the creation and implementation of performance measurement systems in organizations that are sustainability-oriented; (2) identification of the influence of the stakeholders on the performance measurement systems implementation and use; and (3) an effective contribution to the conceptual and practical aspects related to the subject. The theoretical basis includes three big areas: (i) origin and history of sustainability concepts and their influence on organizations; (ii) stakeholder theory and its importance to organizations; (iii) organizational performance measurement and its concepts and practices, including the sustainability-oriented ones. The field research is quantitative, with a survey been performed among 149 industrial companies associated to CIESP (State of Sao Paulo Industries Centre). The main results point out to the confirmation of the research hypothesis, with positive correlations among Stakeholders Influence and: the degree of Triple Bottom Line approach; the degree of scope of PMSs; and the degree of use of PMSs. The survey was also able to identify the prevalence of Consumers and Clients as the most influential category of stakeholders, followed by Shareholders; the dominance of the Finance and Client perspectives in the design of the PMSs; the incidence of PMSs use regarding Monitoring and Attention Focus; and differences in perception of stakeholders influence, according to the size and the origin of the capital of the organization, and differences regarding the use of environmental indicators, according to the origin of the capital of the firm.

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Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Växjö. Spring of 2015   Title: Performance measurement from a cost leadership perspective - A case study on Gekås. Authors: Adrienn Csiszer, Hannah Lundberg &amp; Helena Wennerström Tutor: Eva Gustavsson Examiner: Karin Jonnergård   Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements.   Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches.   Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås.   Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation. In conclusion, the complex models that is described in many articles and studies are unnecessary for Gekås thus the cost is greater than the use.

The overall aim of this study is to investigate the phenomenon of performance measurement in independently owned hotels in Ireland in order to understand the role of measurement in the management of the largest component of the hotel sector. The primary objectives of this study are to investigate the extent to which Irish hotel operators are utilising performance measurement techniques, to establish the rationale for the use of selected performance measures in independent hotels and to understand approaches to performance measurement in the management of independent hotels. A comprehensive investigation of existing performance management and measurement activity is provided in this study. A mixed methods approach to the research was undertaken to gather data on the phenomenon of performance measurement, allowing for a triangulation of data through multiple sources. A survey questionnaire was carried out within the hotels in Ireland followed by focus groups and indepth interviews carried out in a number of small and medium-sized hotels in Ireland. A number of key' performance measurement issues were investigated and include the rationale for performance measurement, the benefits of performance measurement, those responsible for carrying out the function, critical success factors impacting on the business and performance dimensions and measures utilised by hotel operators in the study. The findings of this research have implications for a number of stakeholders, however, the greatest impact will be on the small and medium-sized hotel operator. The research shows there is a need for these hotel operators to adopt a more structured formal approach to performance measurement. A number of models of performance measurement for small, medium-size and large hotels are proposed. These models will contribute to the management of performance in the hotel sector in Ireland, leading to increased effectiveness which is especially important in the current economic climate that the hotel and tourism sector is facing and will face into the future.