Traditional or contemporary? The prevalence of performance measurement system types

Purpose: The paper seeks to examine the prevalence of traditional versus contemporary (balanced) types of performance measurement system (PMS) in an emerging economy and link incidence to key organisational factors of size, age and ownership. Design/methodology/approach: Data on design and use of PM...

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Main Authors: Burgess, Thomas F., Ong, Tze San, Shaw, Nicky E.
Format: Article
Language:English
Published: Emerald Group Publishing 2007
Online Access:http://psasir.upm.edu.my/id/eprint/17458/1/17458.pdf
http://psasir.upm.edu.my/id/eprint/17458/
http://www.emeraldinsight.com/doi/abs/10.1108/17410400710823633
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spelling my.upm.eprints.174582016-04-12T01:18:50Z http://psasir.upm.edu.my/id/eprint/17458/ Traditional or contemporary? The prevalence of performance measurement system types Burgess, Thomas F. Ong, Tze San Shaw, Nicky E. Purpose: The paper seeks to examine the prevalence of traditional versus contemporary (balanced) types of performance measurement system (PMS) in an emerging economy and link incidence to key organisational factors of size, age and ownership. Design/methodology/approach: Data on design and use of PMSs are collected through a questionnaire survey (n=149) of electrical and electronic firms. Hierarchical cluster analysis identifies two PMS groups and assigns them to traditional and contemporary types, and then links them to key organisational factors via contingency tables. Findings: Use of contemporary PMS dominates the sample. PMS type is significantly associated with size and ownership, while age is not. Firms more likely to use contemporary PMSs are foreign‐owned and large in terms of number of employees. Research limitations/implications: This survey‐based research employs multivariate analysis and therefore standard limits for such statistical work apply. Results rely on hierarchical cluster analysis. Practical implications: If balanced approaches are more effective, as is argued by many, then a firm without such a style of PMS is at a competitive disadvantage given the high incidence of use. Originality/value: The paper establishes a framework for a contemporary type of PMS that integrates balanced scorecard and other balanced approaches, then collects data in an emerging economy. Links use of contemporary PMS type to key organisational factors. Emerald Group Publishing 2007 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/17458/1/17458.pdf Burgess, Thomas F. and Ong, Tze San and Shaw, Nicky E. (2007) Traditional or contemporary? The prevalence of performance measurement system types. International Journal of Productivity and Performance Management, 56 (7). pp. 583-602. ISSN 1741-0401; ESSN: 1758-6658 http://www.emeraldinsight.com/doi/abs/10.1108/17410400710823633 10.1108/17410400710823633
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description Purpose: The paper seeks to examine the prevalence of traditional versus contemporary (balanced) types of performance measurement system (PMS) in an emerging economy and link incidence to key organisational factors of size, age and ownership. Design/methodology/approach: Data on design and use of PMSs are collected through a questionnaire survey (n=149) of electrical and electronic firms. Hierarchical cluster analysis identifies two PMS groups and assigns them to traditional and contemporary types, and then links them to key organisational factors via contingency tables. Findings: Use of contemporary PMS dominates the sample. PMS type is significantly associated with size and ownership, while age is not. Firms more likely to use contemporary PMSs are foreign‐owned and large in terms of number of employees. Research limitations/implications: This survey‐based research employs multivariate analysis and therefore standard limits for such statistical work apply. Results rely on hierarchical cluster analysis. Practical implications: If balanced approaches are more effective, as is argued by many, then a firm without such a style of PMS is at a competitive disadvantage given the high incidence of use. Originality/value: The paper establishes a framework for a contemporary type of PMS that integrates balanced scorecard and other balanced approaches, then collects data in an emerging economy. Links use of contemporary PMS type to key organisational factors.
format Article
author Burgess, Thomas F.
Ong, Tze San
Shaw, Nicky E.
spellingShingle Burgess, Thomas F.
Ong, Tze San
Shaw, Nicky E.
Traditional or contemporary? The prevalence of performance measurement system types
author_facet Burgess, Thomas F.
Ong, Tze San
Shaw, Nicky E.
author_sort Burgess, Thomas F.
title Traditional or contemporary? The prevalence of performance measurement system types
title_short Traditional or contemporary? The prevalence of performance measurement system types
title_full Traditional or contemporary? The prevalence of performance measurement system types
title_fullStr Traditional or contemporary? The prevalence of performance measurement system types
title_full_unstemmed Traditional or contemporary? The prevalence of performance measurement system types
title_sort traditional or contemporary? the prevalence of performance measurement system types
publisher Emerald Group Publishing
publishDate 2007
url http://psasir.upm.edu.my/id/eprint/17458/1/17458.pdf
http://psasir.upm.edu.my/id/eprint/17458/
http://www.emeraldinsight.com/doi/abs/10.1108/17410400710823633
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score 13.211869