Performance measurement systems not only provide the data necessary for managers to control business activity, they also influence the behavior and decisions of managers. This being the case, a restrictive set of financial performance measures may adversely impact on an organization’s long‐term viability, so organizations should develop a broad range of performance measures. Berliner and Brimson state that “performance measurement is a key factor in ensuring the successful implementation of a company’s strategy”. Thus when organizations implement new strategies they should ensure that the appropriate set of performance measures are in place. In this paper we look at two case studies conducted in a medium‐sized manufacturing firm and a large manufacturing firm, and evaluate the managers’ perceptions of the strategy/performance measurement relationship, and the responsiveness of performance measures to changes in strategy.
O’Mara, C.E., Hyland, P.W. and Chapman, R.L. (1998), "Performance measurement and strategic change", Managing Service Quality: An International Journal, Vol. 8 No. 3, pp. 178-182. https://doi.org/10.1108/09604529810215657
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