The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system

Jazayeri, Mostafa; Scapens, Robert W.

doi:10.1016/j.bar.2007.10.007

Cited by 37 publications

(55 citation statements)

References 36 publications

(56 reference statements)

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“…Bien que les études mettant en perspective l'existence de systèmes formels de gestion et la cohérence soient encore rares, certaines publications récentes (Gumbus, et Lussier, 2006 ;Rao, 2007 ;Jazayeri et Scapens, 2008) montrent que la mise en place d'un système formel de gestion (SFG) peut avoir un impact positif sur la cohérence des ED. En effet, un outil comme le Balanced Scorecard (BSC) peut aider à aligner les objectifs des différentes fonctions de l'entreprise sur les objectifs organisationnels (Kaplan et Norton, 1996a, 1996b.…”

Section: Introductionunclassified

“…La recherche de Jazayeri et Scapens (2008), réalisée dans une grande entreprise du secteur aérospatial, conclut que le BSC améliore de manière significative la cohérence et les résultats économiques de l'entreprise. Cependant, Jazayeri et Scapens (2008) affirment que pour que le BSC soit efficace, il faut que les membres de l'ED partagent les valeurs de l'entreprise. Gumbus et Lussier (2006) ont mené des études de cas dans les ED de trois PME et démontrent que le BSC améliore la cohérence et les résultats de ces PME.…”

Section: Introductionunclassified

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Cohérence et cohésion de l’équipe de direction dans la PME

Pech-Varguez

Cisneros

Genin

et al. 2010

Revue internationale P.M.E.

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Dans cette recherche, nous discutons de la mise en place d’un système formel de gestion et de son impact sur la cohérence et la cohésion dans des équipes de direction de PME. La cohérence est le degré d’articulation entre les différentes fonctions des membres d’un groupe qui permet, à travers la réalisation d’objectifs individuels spécifiques, d’atteindre les objectifs collectifs ; la cohésion est le degré d’adhésion volontaire des membres du groupe à un idéal, une aspiration ou un projet commun, qui leur permet, à travers le partage de valeurs et de sentiments gratifiants, de se renforcer émotionnellement les uns les autres et ainsi de faire face comme un tout aux défis qu’ils rencontrent. Notre approche méthodologique est une recherche-action exploratoire effectuée dans trois PME du secteur hôtelier. Nous avons multiplié les sources de données pour améliorer la qualité de la compréhension des expériences vécus. Parmi les résultats, nous montrons l’existence d’une relation vertueuse entre la cohésion et la cohérence, et mettons en évidence comment l’implantation d’un système formel de gestion peut améliorer simultanément, ou non, la cohésion et la cohérence, selon la situation initiale de la cohésion dans l’équipe dirigeante. Un minimum de cohésion est nécessaire pour mettre en place un système de gestion formel qui va lui-même, à terme, améliorer la cohérence. De plus, la cohérence et ses conséquences positives peuvent aider à améliorer la cohésion.

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Section: Introductionunclassified

Cohérence et cohésion de l’équipe de direction dans la PME

Pech-Varguez

Cisneros

Genin

et al. 2010

Revue internationale P.M.E.

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“…Other researchers have studied the way that performance evaluation systems are used by managers (Henri, 2006;Jazayeri & Scapens, 2008;Ramos & Hidalgo, 2003;Tuomela, 2005;Widener, 2007) and what benefits have resulted of the interactive use of performance measures (Tuomela, 2005). Ramos and Hidalgo (2003) concluded that the use of performance measurement systems might evolve from the diagnosis mode to the interactive mode.…”

Section: Theoretical Underpinningsmentioning

confidence: 99%

“…The belief systems and the use of management control for diagnosis promote organizational learning. Jazayeri and Scapens (2008) have concluded that, in this case, the performance measurement system was used to allow that strategies emerged within the organization and not as an implementation tool of planned and top-down decentralized strategies.…”

Section: Theoretical Underpinningsmentioning

confidence: 99%

“…The era of performance management introduces, in academic research and corporate practice, a set of management techniques focused on value creation, where the BSC is included. Some studies on the use of performance measurement systems suggest that these type of techniques are used to support strategy implementation (Bhimani & Langfield-Smith, 2007;Chenhall, 2005;Dixon, Nannim & Vollmann, 1992;Henri, 2006;Ittner & Larcker, 2005;Marginson, 2002;Mooraj, Oyon & Hostettler, 1999;Tuomela, 2005), as well as to promote strategic changes (Henri, 2006;Ittner & Larcker, 2005;Jazayeri & Scapens, 2008;Kaplan & Norton, 2001;Mooraj et al, 1999;Otley, 1999;Simons, 1995;Tuomela, 2005;Vaivio, 1999Vaivio, , 2004. Therefore, the research questions considered in this investigation are: how do managers within the Business Unit (BU) use the BSC, and how is the BSC implicated in the process of strategy implementation and strategic change?…”

Section: Introductionmentioning

confidence: 99%

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How managers use the balanced scorecard to support strategy implementation and formulation processes

Ferreira

2017

Tékhne

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In the last twenty years the relationship between Management Control Systems (MCS) and strategy has become a relevant issue to management control investigation. This study aims to understand how managers use the Balanced Scorecard (BSC) to support the processes of implementation and formulation of strategy. The research adopts an exploratory case study approach and was conducted on a business unit of a large industrial Portuguese company.Results were analysed from the standpoint of Simons' four control levers (1995, 2000), and demonstrate that the BSC methodology may be used under a diagnosis mode to implement deliberated strategies and, simultaneously, under an interactive mode to promote learning, support strategy revision, and provide conditions for new strategies. The research provides insights into the relationship between MCS and strategy, as it identifies the characteristics of using the BSC in the several levers of control.

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Effort based performance measurement in business process management

Glykas

2011

Knowl Process Manag

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Aegean Technopolis, The Technology Park of the Aegean RegionThis paper presents a holistic methodology and associated toolset for business process modelling and analysis. The importance of integrating performance measurement (PM) indicators and tools in business process management has been identified in the literature as well as contemporary approaches that attempt to give a solution to this problem. However, most of these approaches propose solutions based on theories and techniques used in other disciplines or research fields which approach the issue of performance measurement in BPR from their individualistic perspective. In the majority of cases the proposed theories and techniques prove to be inadequate to measure performance holistically and integrate, organizational, human resource management, process management and workflow management concepts. The resulting methodology and toolset is based on business analysis ratios that define and measure key performance indicators in qualitative and quantitative terms and identify the relationships between them. These ratios allow enterprises to achieve a performance evaluation tool for continuous improvement in their attempt to respond and adapt quickly to turbulent markets. The performance measurement toolset (called ADJUST) is used for (1) planning different reorganization scenarios for the achievement of desired performance, (2) for assessing real time performance and (3) reporting deviations from desired planned performance. In order to monitor and assess real time performance the ADJUST software tool provides interfaces to three kinds of management tool categories, namely:Process management tools (PMT): business models, cycle time, primitive cost, etc. Human resource management (HRM) tools: job descriptions, performance measures, etc. Workflow management (WFM) tools: transactions, business rules, workflow models, etc.The ADJUST business analysis engine is based on employee effort analysis and provides meta-analysis of data analysed in PMT and HRM tools. Data like activity sequencing, cycle times, primitive costing, etc. from PMT tools are analysed in ADJUST in order to assess the percentage of high-business and low value added activities, mission-non mission activities, concentration analysis, etc. Knowledge management elements are integrated to job descriptions and associated with performance measures and workflow elements. Similarly, job descriptions and performance measurement data that are provided by HRM tools are analysed further in terms of cost to manage, principal-agent analysis etc. In the case of WFM tools the ADJUST system provides not only meta-analysis of workflow processes, transactions and document flows but also dynamic monitoring of their performance in real time.

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The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system

Cited by 37 publications

References 36 publications

Cohérence et cohésion de l’équipe de direction dans la PME

Cohérence et cohésion de l’équipe de direction dans la PME

How managers use the balanced scorecard to support strategy implementation and formulation processes

Effort based performance measurement in business process management

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