A composite approach to performance measurement system auditing

D.F. Kehoe, N.D. Burns, Umit Bititci

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

This paper describes the result of a major collaborative research programme between the universities of Liverpool, Loughborough and Strathclyde funded by the EPSRC into the development of an integrated approach to the audit and assessment of performance measurement systems. The basis of the research was that to fully evaluate an organisation's performance measurement system (PMS) from three distinct viewpoints namely the structural alignment view, the information view and the behavioural view. The methodology developed is described in detail, together with the results of an industrial case study into the application of the audit approach.
Original languageEnglish
Pages (from-to)279 - 298
Number of pages20
JournalInternational Journal of Business Performance Management
Volume1
Issue number3
DOIs
Publication statusPublished - 1999

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Keywords

  • performance measurement systems
  • audit methods
  • PMS reference model
  • consequences chart
  • integrated PMS

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