TY  - JOUR
AB  - 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.
VL  - 8
IS  - 3
SN  - 0960-4529
DO  - 10.1108/09604529810215657
UR  - https://doi.org/10.1108/09604529810215657
AU  - O’Mara Charles E.
AU  - Hyland Paul W.
AU  - Chapman Ross L.
PY  - 1998
Y1  - 1998/01/01
TI  - Performance measurement and strategic change
T2  - Managing Service Quality: An International Journal
PB  - MCB UP Ltd
SP  - 178
EP  - 182
Y2  - 2024/04/23
ER  -