Assessing maturity and effectiveness of enterprise performance measurement systems

摘要

Purpose - The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems. Design/methodology/approach - Assessment elements were defined based on the literature, and the scoring approach was designed based on performance excellence frameworks such as Baldrige and EFQM. A research case application in a Belgian public sector organization is used to illustrate how the tool can be used and the types of insights generated. Findings - The case application indicates that the tool can be used to generate useful and actionable feedback for leadership to increase the maturity of enterprise performance measurement systems. The tool can also be used to longitudinally track progress in performance measurement system effectiveness. Research limitations/implications - The current paper represents the pilot application of the tool. Future work is needed to further test and refine the tool, refine the assessment process, and collect additional assessment data in other organizations. Originality/value - This tool provides a more holistic yet detailed assessment of performance measurement systems. It assesses measurement system design quality, as well as implementation/use Specific feedback on process gaps can be used to detect and address problem areas, providing value for practitioners. The tool provides researchers with a standard, structured approach for collecting and codifying detailed observations and artifacts when studying measurement systems.