Performance measurement systems: A consensual analysis of their roles

摘要

Competitive pressures and advances in product and process technologies challenge performance management systems in terms of their design and their strategic and operational use. Understanding the roles of such systems is a first step in developing and employing the appropriate system capabilities and functions. This paper first identifies the roles a performance measurement system can perform. A synthesis is then used to capture expert views through interviews and a Delphi exercise. Twenty international operations management experts participated in the study-eleven academics and nine industry professionals. The study resulted in a refined list of proposed roles of performance measurement systems from the existing operations literature. The findings from the study show that continuous improvement, organisational learning and change management are new elements that characterise the refined measurement system roles, and that the appropriate PMS roles are contingent on design recommendations. The study provides insights for the design, management and use of PMS in organisations.