Performance management systems: design, diagnosis and use
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin [u.a.]
Springer
2014
|
| Schriftenreihe: | Contributions to Management Science
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | X, 215 S. graph. Darst. 235 mm x 155 mm |
| ISBN: | 9783642366833 |
Internformat
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Datensatz im Suchindex
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CONTENTS
1 INTRODUCTION 1
1.1 THE PERFORMANCE MANAGEMENT REVOLUTION 1
1.2 THE PERFORMANCE MANAGEMENT SHORTCOMINGS 3
1.3 CONTRIBUTIONS OF THE PRESENT WORK 5
1.4 STRUCTURE OF THE BOOK 6
REFERENCES 7
2 THE EVOLUTION OF THE CONCEPT OF 'MANAGEMENT CONTROL': TOWARDS A
DEFINITION OF 'PERFORMANCE MANAGEMENT SYSTEM' 9
2.1 TOWARDS A DEFINITION OF PERFORMANCE MANAGEMENT SYSTEM 9
2.2 DIFFERENT THEORETICAL APPROACHES TO ORGANIZATIONAL CONTROL. . 10
2.2.1 ECONOMIC THEORIES OF ORGANIZATIONAL CONTROL 11
2.2.2 SOCIOLOGICAL THEORIES OF ORGANIZATIONAL CONTROL 16
2.2.3 PSYCHOLOGICAL THEORIES OF ORGANIZATIONAL CONTROL 23
2.2.4 BEHAVIOURAL THEORIES OF ORGANIZATIONAL CONTROL 25
2.3 FROM ORGANIZATIONAL CONTROL THEORIES TO MANAGEMENT CONTROL
APPROACHES 27
2.4 FROM MANAGEMENT CONTROL SYSTEMS TO PERFORMANCE MANAGEMENT
SYSTEM 35
2.5 THE ITALIAN LITERATURE ON MANAGEMENT CONTROL 40
2.5.1 THE FORERUNNERS OF MANAGEMENT CONTROL IN THE ITALIAN
LITERATURE: BESTA AND HIS DISCIPLES 40
2.5.2 GINO ZAPPA AND THE RECENT LITERATURE ON MANAGEMENT
ACCOUNTING 42
2.6 CONCLUSIONS ON MANAGEMENT CONTROL REVOLUTION 46
REFERENCES 46
3 PERFORMANCE MANAGEMENT SYSTEM. A LITERATURE REVIEW 55
3.1 INTRODUCTION 55
3.2 SYSTEMATIC LITERATURE REVIEW OF PMS DESIGN 56
HTTP://D-NB.INFO/1030437580
VLLL
CONTENTS
3.3 PMS DESIGN AND THE INFLUENTIAL THEORETICAL APPROACHES 57
3.3.1 CONTINGENCY THEORY 57
3.3.2 OTHER THEORETICAL APPROACHES 60
3.4 NON-FINANCIAL PMS. CRITICAL REVIEW OF THE MAIN PMS
FRAMEWORKS 61
3.5 THE STRATEGY-DRIVEN PMS. THE LEVERS OF CONTROL (LOC)
MANAGEMENT CONTROL FRAMEWORK 65
3.6 PMS AS A PACKAGE. CRITICAL REVIEW OF THE MAIN FRAMEWORKS . . 70
3.7 PMS COUPLING AND INNOVATION 76
3.8 THE ITALIAN LITERATURE ON PMSS AND THEIR COUPLING 78
3.9 CONCLUDING REMARKS ON THE PMS DESIGN REVIEW 83
REFERENCES 83
4 INNOVATION AND THE PERFORMANCE MANAGEMENT SYSTEM.
LITERATURE REVIEW 89
4.1 INTRODUCTION 89
4.2 METHODOLOGY 91
4.3 EVOLUTION OF ORGANIZATIONAL CONTROL: FROM MANAGEMENT CONTROL
TO PERFORMANCE MANAGEMENT 92
4.4 TAXONOMIES OF INNOVATION 94
4.4.1 PMS STUDIES ACCORDING TO THE TYPE AND NATURE
OF INNOVATION 97
4.4.2 IMPACT OF INNOVATION 102
4.5 DISCUSSION. THE EVOLUTION OF THE RELATIONSHIP BETWEEN
MCS/PMS AND INNOVATION 104
4.5.1 MCSS/PMSS AS INNOVATION INHIBITORS 105
4.5.2 COEXISTENCE OF MCSS/PMSS AND INNOVATION 106
4.5.3 MCSS/PMSS AS INNOVATION ENABLERS 107
4.6 CONCLUDING REMARKS AND FUTURE RESEARCH DIRECTIONS 109
REFERENCES 110
5 THE LOOSE COUPLING PERFORMANCE MANAGEMENT SYSTEM 117
5.1 THE DIAMOND STRUCTURE 117
5.1.1 VALUE SHARING 120
5.1.2 STRATEGY FORMULATION 120
5.1.3 STRATEGY IMPLEMENTATION 121
5.1.4 PERFORMANCE MEASUREMENT 121
5.1.5 INCENTIVE AND REWARD 122
5.1.6 STRATEGY EXECUTION 122
5.2 THE CONCEPT OF LOOSE COUPLING IN MANAGERIAL STUDIES
AND OTHER RELATED DISCIPLINES 122
5.3 THE COUPLINGS WITHIN THE DIAMOND STRUCTURE 125
5.3.1 VALUES SHARING: STRATEGY FORMULATION AND
IMPLEMENTATION RELATIONSHIP 126
5.3.2 VALUES SHARING: PERFORMANCE MEASUREMENT
RELATIONSHIP 127
CONTENTS IX
5.3.3 VALUES SHARING: INCENTIVE AND REWARDING SYSTEM
RELATIONSHIP 128
5.3.4 STRATEGIC FORMULATION: STRATEGIC IMPLEMENTATION
RELATIONSHIP 128
5.3.5 STRATEGIC FORMULATION AND IMPLEMENTATION: PERFORMANCE
MEASUREMENT RELATIONSHIP 128
5.3.6 STRATEGIC FORMULATION AND IMPLEMENTATION: INCENTIVE
AND REWARDING SYSTEM RELATIONSHIP 129
5.3.7 PERFORMANCE MEASUREMENT: INCENTIVE AND REWARDING
SYSTEM RELATIONSHIP 129
5.3.8 STRATEGY FORMULATION AND IMPLEMENTATION: STRATEGY
EXECUTION RELATIONSHIP 130
5.3.9 PERFORMANCE MEASUREMENT: STRATEGY EXECUTION
RELATIONSHIP 130
5.3.10 INCENTIVE AND REWARDING SYSTEM: STRATEGY EXECUTION
RELATIONSHIP 130
REFERENCES 131
6 THE VALUES SHARING MECHANISM 133
6.1 DEFINITION OF VALUES SHARING AND ORGANIZATIONAL VALUES 133
6.2 IMPACT OF THE ORGANIZATIONAL VALUES AND THE VALUE SHARING
MECHANISM 135
6.3 THE DESIGN OF THE VALUE SHARING MECHANISM 136
REFERENCES 138
7 THE STRATEGY FORMULATION MECHANISM 139
7.1 STRATEGY FORMULATION: DEFINITION 139
7.2 STRATEGY FORMULATION PROCESS AND TYPOLOGIES 140
7.3 CORPORATE STRATEGIC CHANGE 141
7.4 RECENT TRENDS IN STRATEGY FORMULATION: INTERNATIONALISATION
AND INNOVATION 143
7.5 RECENT TRENDS IN STRATEGY FORMULATION: CSR 144
REFERENCES 146
8 THE STRATEGY IMPLEMENTATION MECHANISM 151
8.1 INTRODUCTION: DEFINITION AND STRATEGY IMPLEMENTATION TOOLS . . . .
151
8.2 BUDGETARY CONTROL 152
8.3 NON-FINANCIAL PERFORMANCE INDICATORS 155
8.4 TARGET SETTING 156
REFERENCES 159
9 THE PERFORMANCE MEASUREMENT MECHANISM 163
9.1 INTRODUCTION TO PERFORMANCE MEASUREMENT FEATURES 163
9.2 STRATEGIC PERFORMANCE MEASUREMENT/BALANCED PERFORMANCE
MEASURES 164
9.3 INTEGRATED PERFORMANCE MEASUREMENT SYSTEM REFERENCE MODEL. . 166
X CONTENTS
9.4 PERFORMANCE PRISM 166
9.5 SMART PYRAMID 169
9.6 RESULTS AND DETERMINANTS MATRIX 169
9.7 THE TAXONOMY OF PERFORMANCE MEASUREMENT FRAMEWORKS 170
9.8 THE COST OF PERFORMANCE MEASUREMENT 173
REFERENCES 174
10 THE INCENTIVE AND REWARDING MECHANISM 177
10.1 INCENTIVE AND REWARDING: DEFINITION AND PURPOSES 177
10.2 PSYCHOLOGICAL AND ECONOMIC THEORIES OF INCENTIVE
AND REWARDING MECHANISM 178
10.3 DESIGN OF AN EFFECTIVE INCENTIVE AND REWARDING MECHANISM . . . 179
10.3.1 SELECTION OF THE PERFORMANCE MEASURES 179
10.3.2 ASSESSMENT FREQUENCY 182
10.3.3 REWARDING MODEL SELECTION 183
10.4 THE LINK WITH STRATEGIC OBJECTIVES 185
10.5 THE ASSESSMENT OF THE INCENTIVE AND REWARDING MECHANISM . . 186
10.6 DYSFUNCTIONAL EFFECTS OF THE USE OF BIASED INCENTIVE
AND REWARDING MECHANISMS 186
REFERENCES 187
11 THE STRATEGY EXECUTION MECHANISM 189
11.1 DEFINITION AND RECENT THEMES IN STRATEGY EXECUTION 189
11.2 CONCEPTUAL APPROACHES TO STRATEGY EXECUTION FAILURES 189
11.3 FRAMEWORKS AND TOOLS FOR EFFECTIVE STRATEGY EXECUTION 192
REFERENCES 195
12 IMPLEMENTATION, USE AND DIAGNOSIS OF THE PERFORMANCE
MANAGEMENT SYSTEM 197
12.1 PERFORMANCE MANAGEMENT SYSTEM AND CONTEXTUAL
VARIABLES FIT 197
12.1.1 EXTERNAL ENVIRONMENTAL VARIABLES 198
12.1.2 INTERNAL CONTEXTUAL VARIABLES 200
12.2 PERFORMANCE MANAGEMENT SYSTEM USE 203
12.3 DIAGNOSIS AND REVIEW OF THE PMS 207
12.4 EVENTS ASSOCIATED WITH HYPOTHESES OF PMS REVIEW 209
12.5 CONCLUSIONS AND RESEARCH IMPLICATIONS 210
REFERENCES 212 |
| any_adam_object | 1 |
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| dewey-ones | 658 - General management |
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| dewey-search | 658.4013 |
| dewey-sort | 3658.4013 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2024-12-10T09:02:10Z |
| institution | BVB |
| isbn | 9783642366833 |
| language | English |
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| owner_facet | DE-945 DE-1050 DE-N2 |
| physical | X, 215 S. graph. Darst. 235 mm x 155 mm |
| publishDate | 2014 |
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| publisher | Springer |
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| spelling | Demartini, Chiara Verfasser aut Performance management systems design, diagnosis and use Chiara Demartini Berlin [u.a.] Springer 2014 X, 215 S. graph. Darst. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier Contributions to Management Science Performance Management (DE-588)7730862-1 gnd rswk-swf Performance Management (DE-588)7730862-1 s DE-604 Erscheint auch als Online-Ausgabe 978-3-642-36684-0 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4247994&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026893588&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Demartini, Chiara Performance management systems design, diagnosis and use Performance Management (DE-588)7730862-1 gnd |
| subject_GND | (DE-588)7730862-1 |
| title | Performance management systems design, diagnosis and use |
| title_auth | Performance management systems design, diagnosis and use |
| title_exact_search | Performance management systems design, diagnosis and use |
| title_full | Performance management systems design, diagnosis and use Chiara Demartini |
| title_fullStr | Performance management systems design, diagnosis and use Chiara Demartini |
| title_full_unstemmed | Performance management systems design, diagnosis and use Chiara Demartini |
| title_short | Performance management systems |
| title_sort | performance management systems design diagnosis and use |
| title_sub | design, diagnosis and use |
| topic | Performance Management (DE-588)7730862-1 gnd |
| topic_facet | Performance Management |
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