This paper aims to produce a justified, generic, pictorial architecture of the relationships between resources and competences within firms. It begins by providing definitions of the nature, scope and relationships between resources, capabilities and competences from the resource and competence...

Purpose – Existing research evaluating the effect of performance measurement (PM) on performance produces conflicting results, indicating that the effect is poorly understood. This paper aims to address this problem by proposing a theoretical model of the effects of PM on performance....

Describes the development and testing of a framework which can assist in the process of designing performance measures. Grounds the framework in the relevant literature and explains how it was developed and tested through a series of action research projects involving collaborators primarily...

Describes research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small‐ and medium‐sized enterprises (SMEs). An evaluation is undertaken of ten PM approaches found in the literature. To facilitate this evaluation a...

Purpose – This paper aims to advance the current debates on the effect of performance measurement (PM) in the operations management domain. In order to accomplish that, it investigates the contribution of business PM and human resource management (HRM) practices to business performance....

Noting the claim that 70 per cent of balanced scorecard implementations fail, sets out to explore the two main reasons for the failure of measurement systems – namely poor design and difficulty of implementation. Considers the measurement revolution over the past 20 years noting developments...

Focuses on the changes in performance measurement, following research conducted with executives in a number of leading European companies. Found that there is a growing trend towards managing performance improvement through focusing on the underlying drivers of performance, whether improvements...

There is massive interest within the financial community in ways of improving and shortcutting the arduous process of planning and budgeting. Sponsored by Accenture, researchers at Cranfield School of Management’s Centre for Business Performance reviewed the literature and interviewed 15...

Much research has been done into capital planning approaches on both sides of the Atlantic over several decades, but it has tended to be one‐dimensional – focusing almost exclusively on the application of financial appraisal techniques. Meanwhile little has been done to examine either the...