Antecedents of effective performance measurement system implementation: an empirical study of UK manufacturing firms

摘要

This paper examines the antecedents to effective performance measurement system (PMS) implementation. There have been only a few studies which have investigated this topic, and to-date there is no consensus about what factors are significant. Using empirical data collected from 349 UK manufacturing firms, we identify six potential factors from an item pool derived from an extensive literature review. Subsequent regression analysis reveals that all six factors have a significant influence on PMS implementation effectiveness. We characterise these factors into two sub-sets, with the technical sub-set accounting for most of the variance in the dependent variable. We also demonstrate that 'softer' social factors additionally have a significant, albeit comparatively small, effect. These, we argue, are essential in order to bind an organisation's approach to performance measurement into one cohesive whole. Our findings provide managers with a clearer view of the factors which may influence the effectiveness of their PMS implementation. Moreover, we anticipate that the findings should provide empirical stimulation of an important debate about how to ensure that organisations can implement PMSs that are adequate for their purposes. As such, while the findings have current utility, their additional value is in providing a platform for subsequent research.