Many organisations have introduced Performance Measurement Systems (PMS) with the aim of gathering data that could help them implement their strategies, achieve their key strategic goals, and align management practises. Empirical research conducted in the field of Performance Measurement (PM) has also demonstrated that an increasing number of organisations have been using performance indicators that are not exclusively financial (Kaplan & Norton, 1992; Said, HassabElnaby & Wier, 2003). In management research, increasing emphasis has been put on the use of a balanced (e.g. financial and non-financial) set of performance indicators (Ittner & Larcker, 2003; Ittner, Larcker, & Randall, 2003; Said, HassabElnaby, & Wier, 2003), and proponents of the Balanced Scorecard (Kaplan & Norton, 1992) frequently described non-financial indicators as measures that relate to the customer, internal processes, and learning and growth performance areas. this research looks at the interrelation between firm strategy, introduction of KPIs and company performance.
THE RELATIONSHIP BETWEEN STRATEGY, KPIs AND COMPANY PERFORMANCE / Gaeti G.; Micheli P.; Mura M.. - ELETTRONICO. - (2012), pp. .-.. (Intervento presentato al convegno Performance Management Association (PMA) Conference 2012 tenutosi a Cambridge (UK) nel 11-13 July 2012).
THE RELATIONSHIP BETWEEN STRATEGY, KPIs AND COMPANY PERFORMANCE
MURA, MATTEO
2012
Abstract
Many organisations have introduced Performance Measurement Systems (PMS) with the aim of gathering data that could help them implement their strategies, achieve their key strategic goals, and align management practises. Empirical research conducted in the field of Performance Measurement (PM) has also demonstrated that an increasing number of organisations have been using performance indicators that are not exclusively financial (Kaplan & Norton, 1992; Said, HassabElnaby & Wier, 2003). In management research, increasing emphasis has been put on the use of a balanced (e.g. financial and non-financial) set of performance indicators (Ittner & Larcker, 2003; Ittner, Larcker, & Randall, 2003; Said, HassabElnaby, & Wier, 2003), and proponents of the Balanced Scorecard (Kaplan & Norton, 1992) frequently described non-financial indicators as measures that relate to the customer, internal processes, and learning and growth performance areas. this research looks at the interrelation between firm strategy, introduction of KPIs and company performance.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
