An exploratory study of strategic performance measurement systems

This exploratory study aims at identifying the main characteristics of strategic performance measurement systems (SPMS) that influence SPMS outcomes, which, in turn, impact firm performance. Using data from 1,990 companies in a wide range of industries, we employed path analysis and stepwise regression to test the model. We found empirical support for the model, in that SPMS have a significant effect on human resource practices and business results. The degree of BSC adoption, the impact of SPMS on human resources, the purposes for which the SPMS were designed, and the use of nonfinancial performance measures were found to have the most effect on the impact of the SPMS on business results.

MoreLess

Year of publication:	2010
Authors:	Bento, Al ; Ferreira White, Lourdes
Published in:	Advances in management accounting : Volume 18. - Bingley : Emerald, ISBN 978-1-84950-755-4. - 2010, p. 1-26
Subject:	Performance-Messung \| Performance measurement \| Strategisches Management \| Strategic management \| Balanced Scorecard \| Balanced scorecard \| Betriebliche Kennzahl \| Financial ratio

Type of publication:	Article
Language:	English
Other identifiers:	10.1108/S1474-7871(2010)0000018004 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015380984