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The process of constructing performance measurement

The process of constructing performance measurement Purpose – The purpose of this paper is to show how the present article illuminates the process of how information is constructed in performance measurement systems. Design/methodology/approach – The main argument for using performance measurement is that it creates possibilities for managers to gain knowledge about what is going on within the organization and direct future behaviour. The effectiveness of such a knowledge creation process is partly dependent on local circumstances of how information is being created. Findings – In large scale performance measurement systems we can expect that several people are involved in constructing information. These people are either directly involved or have indirect influence over the construction process. Different motives and cognition play an important role as information is shaped and reshaped from the collection of raw data until its final usage in management settings. Research limitations/implications – The research field is provided with an alternative view of what it means to work with performance measurement. This includes decomposition of the traditional mechanistic view of performance measurement. Practical implications – Practitioners are urged to be reflective and careful in their usage of performance measurement as they cannot be viewed as objective facts of reality. Originality/value – The paper contributes with knowledge in an underdeveloped field of research, namely quality of information. It may provide a basis for further research and scholarly analysis. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The TQM Magazine Emerald Publishing

The process of constructing performance measurement

The TQM Magazine , Volume 19 (3): 12 – May 1, 2007

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
0954-478X
DOI
10.1108/09544780710745649
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to show how the present article illuminates the process of how information is constructed in performance measurement systems. Design/methodology/approach – The main argument for using performance measurement is that it creates possibilities for managers to gain knowledge about what is going on within the organization and direct future behaviour. The effectiveness of such a knowledge creation process is partly dependent on local circumstances of how information is being created. Findings – In large scale performance measurement systems we can expect that several people are involved in constructing information. These people are either directly involved or have indirect influence over the construction process. Different motives and cognition play an important role as information is shaped and reshaped from the collection of raw data until its final usage in management settings. Research limitations/implications – The research field is provided with an alternative view of what it means to work with performance measurement. This includes decomposition of the traditional mechanistic view of performance measurement. Practical implications – Practitioners are urged to be reflective and careful in their usage of performance measurement as they cannot be viewed as objective facts of reality. Originality/value – The paper contributes with knowledge in an underdeveloped field of research, namely quality of information. It may provide a basis for further research and scholarly analysis.

Journal

The TQM MagazineEmerald Publishing

Published: May 1, 2007

Keywords: Performance measures; Measurement

References