Performance measurement and management systems as IT artefacts Characterising, contextualising and valuing their effective use in SMEs

摘要

Purpose - Considering performance measurement and management systems (PMMS) to be "mission-critical" information systems for many business organisations, calls have been made for researchers to shift from studying the use of such systems to studying their "effective" use, and in so doing to focus on their characterisation as information technology (IT) artefacts. The paper aims to discuss this issue. Design/methodology/approach - In seeking to answer these calls, the authors apply Burton-Jones and Grange's theoretical framework to study the dimensions, contextual drivers and benefits of the effective use of PMMS. This is done through a field study of 16 PMMS artefacts as used in small- and medium-sized enterprises (SMEs). Findings - In characterising, contextualising and valuing the effective use of PMMS, this study provides answers to the following questions: What constitutes the effective use of PMMS? What are the user, artefactual and task-related drivers of such use? And what are the benefits for SMEs of using performance measurement and management (PMM) systems effectively? Practical implications - With regard to the design of a PMMS artefact, the findings imply that one should concentrate on those artefactual attributes that most enable informed action on the part of owner-managers, as it is these actions have the greater consequences for the realisation of IT business value in SMEs. Moreover, the nomological network resulting from this research provides the theoretical and methodological underpinnings of a diagnostic tool meant to develop the PMM function in SMEs. Originality/value - This study provides further empirical grounding and understanding. This study provides further empirical grounding and understanding of the concept of effective use, as well as further applicability and actionability to this concept and to the nomological network of its dimensions, contextual drivers and benefits in the case of PMMS and in the context of SMEs.