search query: @indexterm PERFORMANCE MEASUREMENT / total: 862
reference: 15 / 862
| Author: | Grafton, J. Lillis, A.M. Widener, S.K. |
| Title: | The role of performance measurement and evaluation in building organizational capabilities and performance |
| Journal: | Accounting, Organizations and Society
2010 : OCT, VOL. 35:7, p. 689-706 |
| Index terms: | organizational performance performance measurement evaluation managers models |
| Language: | eng |
| Abstract: | This study explores the processes by which the availability of broad-based (here as: b-b.) strategically relevant performance (herein as: perf.) information impacts on the organizational perf. outcomes. The role of evaluation mechanisms in influencing managers' use of b-b. perf. measurement information for feedback and feed-forward control is explored. It is hypothesized that these resultant decision making patterns impact the exploitation and identification of strategic capabilities within an organization and in turn organizational perf. Based on a structural equation model, there is found support for a model with the degree of commonality btw. measures identified as decision-facilitating (as: d-f.) and decision-influencing being significantly linked with the use of d-f. measures for both feedback and feed-forward control. Overall, the results suggest that to encourage managers to use the multiple financial and non-financial perf. indicators increasingly incorporated in contemporary perf. measurement systems, it is important that perf. evaluation schemes are also designed to reflect these measures. |
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