Performance measurement in service businesses revisited

Performance measurement in service businesses revisited Points out that the topic of performance measurement (PM) has received a lot of attention in recent years, with many competing PM models vying for management attention, and recently much of the literature on PM has been summarized in a taxonomic framework by Ballantine and Brignall (1995). Drawing on this taxonomy, describes research which updates the original model for PM in services developed by Fitzgerald et al. (1991), as summarized by Brignall et al. in the November 1991 issue of Management Accounting (UK). Shows that the new model considers PM at all levels of a business, not just at the strategic business unit (SBU) level, and makes propositions relevant to PM system design including information technology (IT) aspects. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Service Industry Management Emerald Publishing

Performance measurement in service businesses revisited

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Publisher
Emerald Publishing
Copyright
Copyright © 1996 MCB UP Ltd. All rights reserved.
ISSN
0956-4233
DOI
10.1108/09564239610109393
Publisher site
See Article on Publisher Site

Abstract

Points out that the topic of performance measurement (PM) has received a lot of attention in recent years, with many competing PM models vying for management attention, and recently much of the literature on PM has been summarized in a taxonomic framework by Ballantine and Brignall (1995). Drawing on this taxonomy, describes research which updates the original model for PM in services developed by Fitzgerald et al. (1991), as summarized by Brignall et al. in the November 1991 issue of Management Accounting (UK). Shows that the new model considers PM at all levels of a business, not just at the strategic business unit (SBU) level, and makes propositions relevant to PM system design including information technology (IT) aspects.

Journal

International Journal of Service Industry ManagementEmerald Publishing

Published: Mar 1, 1996

Keywords: Contingency theory; Control systems; Information technology; Performance measurement; Service industries; Strategic business units

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