Performance Measurement

Gladen, Werner

doi:10.1007/978-3-8349-6766-4

Cited by 15 publications

(1 citation statement)

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“…Diagnostic control systems align employees' behaviors with organizational objectives and measure the results of their actions. While diagnostic control systems facilitate the implementation of intended strategies, interactive control systems support processes of learning and development, enable a flexible response to unexpected changes and drive the generation of emergent strategies (Gladen 2011). They represent "information systems managers use to involve themselves regularly and personally in the decision activities of subordinates" (Simons 1995: 95).…”

Section: Management Control Systems: Simons' Levers Of Control Frameworkmentioning

confidence: 99%

Levers of enterprise security control: a study on the use, measurement and value contribution

Harrer

Wald

2015

J Manag Control

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The assets of enterprises are increasingly exposed to internal and external threats like fraud, theft, embezzlement, sabotage, terrorism and industrial espionage. As a result, enterprise security (ES) as a support function is becoming more important and expenses for ES are significant. An important characteristic of ES setting it apart from other support functions is that in addition to the protection of material and immaterial assets, it is concerned with the physical integrity and survival of employees as a the most valuable asset. The management and control of ES is a challenging task as it requires the cooperation and coordination of security experts, individual managers receiving protection and several functional areas of the enterprise. Notwithstanding this development, there is virtually no research on management control of ES. Therefore, the aim of the paper is to present first empirical evidence on the use, measurement, and value contribution of ES and to introduce fundamental concepts and processes of ES management. We present a study based on qualitative interviews with security experts of German DAX-30 companies which we supplement with a standardized survey. Applying Simons' levers of control-framework we find that all four levers of control are used although there are significant differences regarding their elaboration and measurement practice as well as their integration in a consistent management control system. Our study lays conceptual and empirical foundations for future research on ES control. We contribute to research on management control by unlocking a new and increasingly important field of study.

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Section: Management Control Systems: Simons' Levers Of Control Frameworkmentioning

confidence: 99%

Levers of enterprise security control: a study on the use, measurement and value contribution

Harrer

Wald

2015

J Manag Control

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Measurement and Optimization of Delivery Performance in Industrial Railway Systems

Clausen

Rotmann²

2013

Efficiency and Innovation in Logistics

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A concept of performance measurement systems in the context of industrial railway systems has not been elaborately evaluated in research or in practice yet. This paper reviews existing approaches and characterizes the standard process of industrial railway system. Focus of the study is the development of performance goals and indicators and to point out the importance of influencing factors. These impacts are identified, described and analyzed regarding possible correlation among each other

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