Understanding performance measurement dynamism: A case study

Journal of Management and Governance

Volumn 17, Issue 1, 2013, Pages 35-58

  Korhonen, Tuomas ^a   Laine, Teemu ^a   Suomala, Petri ^a  

^a TAMPERE UNIVERSITY OF TECHNOLOGY   (Finland)

Author keywords

Ad hoc measures; Dynamism; Institutional theory; Performance measurement

Indexed keywords

EID: 84872683825     PISSN: 13853457     EISSN: None     Source Type: Journal    
DOI: 10.1007/s10997-012-9217-6     Document Type: Review

References (49)

1. Argyris, C. (1995). Action science and organizational learning. Journal of Managerial Psychology, 10(6), 20-26.
2. Beckert, J. (1999). Agency, entrepreneurs, and institutional change. The role of strategic choice and institutionalized practices in organizations. Organization Studies, 20(5), 777-779.
3. Bianchi, C., & Montemaggiore, G. B. (2008). Enhancing strategy design and planning in public utilities through "dynamic" balanced scorecards: Insights from a project in a city water company. System Dynamics Review, 24(2), 175-213.
4. Bititci, U. S., Turner, T., & Begemann, C. (2000). Dynamics of performance measurement systems. International Journal of Operations & Production Management, 20(6), 692-704.
5. Bourne, M., Mills, J., Wilcox, J., Neely, A., & Platts, K. (2000). Designing, implementing and updating performance measurement systems. International Journal of Operations & Production Management, 20(7), 754-771.
6. Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.
7. Burns, J., & Vaivio, J. (2001). Management accounting change. Management Accounting Research, 12(4), 389-402.
8. Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, Organizations and Society, 22(2), 189-205.
9. Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
10. Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organizational change: An analysis of two organizations. Accounting, Organizations and Society, 32(7-8), 601-637.
11. Dambrin, C., Lambert, C., & Sponem, S. (2007). Control and change-Analysing the process of institutionalisation. Management Accounting Research, 18(2), 172-208.
12. Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20(4), 263-282.
13. Fried, A. (2010). Performance measurement systems and their relation to strategic learning: A case study in a software-developing organization. Critical Perspectives on Accounting, 21(2), 118-133.
14. Ghalayini, A. A., & Noble, J. S. (1996). The changing basis of performance measurement. International Journal of Operations & Production Management, 16(8), 63-80.
15. Gresov, C., Haveman, H. A., & Oliva, T. A. (1993). Organizational design, inertia and the dynamics of competitive response. Organization Science, 4(2), 181-208.
16. Gummesson, E. (2000). Qualitative methods in management research (2nd ed.). Thousand Oaks, CA: Sage.
17. Halachmi, A. (2005). Performance measurement is only one way of managing performance. International Journal of Productivity and Performance Management, 54(7), 502-516.
18. Henri, J.-F. (2009). Taxonomy of performance measurement systems. In M. Epstein & J. Y. Lee (Eds.), Advances in management accounting (Vol. 17, pp. 247-288). Bingley: Emerald Group.
19. Henri, J.-F. (2010). The periodic review of performance indicators: An empirical study of the dynamism of performance measurement systems. European Accounting Review, 19(1), 73-96.
20. Hindle, T. (2008). Guide to management ideas and gurus. London: Profile Books.
21. Hjerppe, R. (2006). Suuret ikäluokat eläkkeellä-Palvelukysynnän nousukausi edessä? VATT. Tutkijoiden ja kansanedustajien seuran (TUTKAS) keskustelutilaisuus 14. 2. 2006: Kansantalouden dynamiikka-Onko Suomen taloudessa vielä potkua? (In Finnish).
22. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, 10, 156-182.
23. Hudson, M., Smart, A., & Bourne, M. (2001). Theory and practice in SME performance measurement systems. International Journal of Operations & Productions Management, 21(8), 1096-1115.
24. Jönsson, S., & Lukka, K. (2006). There and back again. Doing interventionist research in management accounting. In C. Chapman, A. Hopwood, & M. Shields (Eds.), Handbook of management accounting research (Vol. 1, pp. 373-397). Oxford: Elsevier.
25. Kaplan, R., & Norton, D. (1992). The balanced scorecard-Measures that drive performance. Harvard Business Review, 70(1), 71-79.
26. Kaplan, R. S., & Norton, D. P. (1993). Putting the balanced scorecard to work. Harvard Business Review, 71(5), 134-147.
27. Kennerley, M., & Neely, A. (2002). A framework of the factors affecting the evolution of performance measurement systems. International Journal of Operations and Production Management, 22(11), 1222-1245.
28. Kennerley, M., & Neely, A. (2003). Measuring performance in a changing business environment. International Journal of Operations & Production Management, 23(2), 213-229.
29. Khatri, N., & Ng, H. A. (2000). The role of intuition in strategic decision making. Human Relations, 53(1), 57-86.
30. Korhonen, T. (2010). Change dynamics of the performance measurement system in a healthcare group. Master of Science thesis, Tampere University of Technology, Tampere, Finland (in Finnish).
31. Laine, T. (2009). Exploring pilot projects of a manufacturer on service R& D to understand service as an accounting object. Doctoral dissertation, Tampere University of Technology, Tampere, Finland.
32. Lewin, K. (1951). Field theory in social science. New York: Harper & Row.
33. Lukka, K. (1998). Total accounting in action: Reflections on Sten Jönsson's Accounting for Improvement. Accounting, Organizations and Society, 23(3), 333-342.
34. Lukka, K. (2007). Management accounting change and stability: Loosely coupled rules and routines in action. Management Accounting Research, 18(1), 76-101.
35. Malina, M. A., & Selto, F. H. (2004). Choice and change of measures in performance measurement models. Management Accounting Research, 15(4), 441-469.
36. Miles, R. E., Snow, C. C., Meyer, A. D., & Coleman, H. J., Jr. (1978). Organizational strategy, structure and process. The Academy of Management Review, 3(3), 546-562.
37. Mintzberg, H. (1978). Patterns in strategy formation. Management Science, 24(9), 934-948.
38. Neely, A., Gregory, M., & Platts, K. (1995). Performance measurement system design-A literature review and research agenda. International Journal of Operations and Production Management, 15(4), 80-116.
39. Nørreklit, H., Jakobsen, M., & Mitchell, F. (2008). Pitfalls in using the balanced scorecard. Journal of Corporate Accounting and Finance, 19(6), 65-68.
40. Paranko, J. (1995). Poistot laskentatoimessa. Konetekniikan osasto: teollisuustalous. Tampere University of Technology, Tampere, Finland (in Finnish).
41. Parkkinen, P. (2002). Hoivapalvelut ja eläkemenot vuoteen 2050. Valtion taloudellinen tutkimuskeskus. VATT-tutkimuksia 94. Helsinki, Finland. (In Finnish).
42. Porter, M. (1985). Competitive advantage: Creating and sustaining superior performance. New York: Free Press.
43. Simons, R. (1994). How new top managers use control systems as levers of strategic renewal. Strategic Management Journal, 15(3), 169-189.
44. Skærbæk, P., & Tryggestad, K. (2010). The role of accounting devices in performing corporate strategy. Accounting, Organizations and Society, 35(1), 108-112.
45. Suomala, P., & Lyly-Yrjänäinen, J. (2010). Interventionist management accounting research: Lessons learned. CIMA, Research Executive Summaries Series, (Vol. 6, No. 1, pp. 1-9).
46. Waggoner, D. B., Neely, A. D., & Kennerley, M. P. (1999). The forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53-60.
47. Williamson, J. N. (Ed.). (1986). The leader manager. New York: Wiley.
48. Wisner, J. D., & Fawcett, S. E. (1991). Linking firm strategy to operating decisions through performance measurement. Production and Inventory Management Journal, Third Quarter, 32(3), 5-11.
49. Yin, R. K. (2003). Case study research: Design and methods (3rd ed.). Thousand Oaks, CA: Sage.