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| Author: | Wouters, M. Wilderom, C. |
| Title: | Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department |
| Journal: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.488-516 |
| Index terms: | performance measurement field research logistics systems development experience |
| Language: | eng |
| Abstract: | The paper reports on a developmental approach to performance-measurement systems (hereafter as: PMS). Especially it looks at characteristics of a development process resulting in the PMS being perceived by employees as enabling of their work, rather than as primarily a control device for use by senior management. A 3-year longitudinal study of the logistics department of a medium-sized company in the beverage manufacturing industry is used and qualitative and quantitative data analysed. It is found, among others, that a development process that is experience-based contributes to the enabling nature of the PMS. |
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