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Author:Gimbert, X.
Bisbe, J.
Mendoza, X.
Title:The role of performance measurement systems in strategy formulation processes
Journal:Long Range Planning
2010 : AUG, VOL. 43:4, p. 477-497
Index terms:performance measurement
strategy
companies
managers
Spain
Language:eng
Abstract:This paper investigates whether organisations (henceforth as: orgs.) using SPMSs engage in strategy (here as: str.) formulation processes differently from those using performance measurement systems (PMSs) which do not qualify as SPMSs, or those which do not use any type of PMS. Especially, it is hypothesized that the use of SPMSs will relate to 1. a greater frequency of str. (re)formulations (as: refm/s.), and 2. a more comprehensive strategic (as: str-ic.) agenda, reflected via a greater number and a wider variety of str-ic. decisions in each str. refm/s. Based on empirical data collected from surveys completed by 349 CEOs of medium and large Spanish companies, support is provided for a positive association btw. the use of SPMSs and both the number and variety of str-ic. decisions taken in each str-ic. review. It is suggested that using of SPMSs by an org.'s top management team translates into a more comprehensive str-ic. agenda. Prior studies have shown that the extent and direction of corporate str-ic. change are shaped by str-ic. agendas.
SCIMA record nr: 271505
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