A CONSENSUAL ANALYSIS ABOUT STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS ROLES

摘要

Nowadays enterprises' operations systems performance is challenging strategic management models. Based on a theoretical discussion, this paper intends to identify the roles that a performance measurement system could perform. A literature review and a theoretical synthesis are used to inform expert interviews and a Delphi experiment. These activities are used to refine a list of literature identified roles. Twenty OM professional participate in the research, eleven OM academics and nine OM managers. They consolidate a list of performance measurement system roles that could be used to assess the measurement system contribution for operations strategy development. The understanding of performance measurement system roles contribute for better design, implementation and use of this system. Continuous improvement, organizational learning and the change management process are elements that found the refined roles.