Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization

Fried, Andrea

doi:10.1016/j.cpa.2009.08.007

Cited by 41 publications

(35 citation statements)

References 43 publications

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“…Senior managers promote the interactive use of PMS to stimulate organizational learning and encourage new strategies (Simons, 1995). Additionally, a PMS fundamentally influences the chance for the alteration of organizational practices (Fried, 2010). Considering the above argument, we assume that interactive use of PMS can promote organizational learning and offer the following assumption:…”

Section: Interactive Performance Measurement Systems and Organizationmentioning

confidence: 99%

Effects of the Interactive Use of Performance Measurement Systems on Job Performance: Mediation Effect of Organizational Learning

Zhang

2020

Front. Psychol.

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Interactive controls that focus on communication and continuous learning are very important to achieve a competitive advantage. To better understand the underlying mechanism of how performance measurement systems (PMSs) improve job performance, a mediation model was constructed in the current study to examine organizational learning as a possible mediating variable. Data were collected using a questionnaire in China with a sample size of 191 managers. Structural equation model and Smart-PLS methods were used to test the hypotheses. Results yielded significant direct effects between the interactive use of PMS on organizational learning and job performance. Additionally, organizational learning was found to play a mediating role in the relationship between interactive use of PMS and job performance. These findings highlight the importance of interactive PMS use, as well as the underlying mechanisms among PMS, organizational learning, and job performance, and further help the management clarify how organizational learning affects performance, providing a framework for building a sustainable competitive advantage.

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Section: Interactive Performance Measurement Systems and Organizationmentioning

confidence: 99%

Effects of the Interactive Use of Performance Measurement Systems on Job Performance: Mediation Effect of Organizational Learning

Zhang

2020

Front. Psychol.

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“…Designers of MCS suppose a certain impact of the MCS on behavior in its context of use (Fried 2010;Fried et al 2013). However, Cat1 studies hardly take into consideration that the design and the actual use of MCS in the context of innovation differ and assume that a MCS constantly produces the same output.…”

Section: Categorization 1: Types Of Managerial Control In the Contextmentioning

confidence: 99%

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Fried

2016

J Manag Control

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The article reviews the terminological distinctions (e.g. action and result control, interactive and diagnostic control) used for control in twenty-five empirical studies on management control in the context of innovation. The terminological distinctions are classed in three categorizations. These are (a) the types of managerial control, (b) the design and use mode of managerial control instruments and (c) the enabling and constraining character of managerial control instruments. By analyzing the categorizations, it becomes evident that there are two, almost independent ontological streams shaping the empirical field: the determinist perspective and the voluntarist perspective of management control with different understandings of contingency. The 'ideal fit' approach to contingency of the determinist perspective adds little cumulative knowledge to the field of management control in the context of innovation. Therefore, the article suggests to strengthen the voluntarist perspective and to develop a 'quasi fit' interpretation of contingency. The agenda for prospective research in management control in the context of innovation includes to investigate deviant and repair behavior related to management control systems (MCS) in innovating activities, to understand MCS as dependent as well as independent variable and to explore the role of MCS in economizing innovative activities.All papers listed in the references which are marked with * belong to the remaining study sample (see also "Appendix 2") after the systematic literature search.

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“…In hospitals for example, the perspective held by some physicians, nurses and scientists, is that externally-defined performance measurements are simply unpractical to use (Loeb, 2004). There is the argument that medical professionals tend to believe that, what gets measured in healthcare organisations is frequently the easiest and cheapest aspects of care, which are commonly of least importance in improving quality (Loeb, 2004) and that the intangible and long-lasting outcomes are ignored, due to the difficulty of measuring them (De Bruijn, 2002;Fried, 2010). Furthermore, there is the problem that patients with seemingly similar conditions may respond in different ways to similar clinical treatment.…”

Section: Accreditation As a Regulatory Control Systemmentioning

confidence: 99%

Conforming to accreditation in Iranian hospitals

Agrizzi¹,

Agyemang

Jaafaripooyan

2016

Accounting Forum

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This paper examines the operation of an accreditation programme for hospitals in Iran. It explores the process of accreditation as a regulatory control system and analyses hospitals' responses to this type of control. We draw on the notion of steering and argue that the accreditation system is transactional in nature. Our findings show that hospitals conform to the scheme, although they also resist some of its requirements. On a wider policy level, we suggest that accreditations offer the accreditor the opportunity to impact on how activities are undertaken, but hospitals require incentives in order to make the necessary organisational changes.

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Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization

Cited by 41 publications

References 43 publications

Effects of the Interactive Use of Performance Measurement Systems on Job Performance: Mediation Effect of Organizational Learning

Effects of the Interactive Use of Performance Measurement Systems on Job Performance: Mediation Effect of Organizational Learning

Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation

Conforming to accreditation in Iranian hospitals

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