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 language | English |
---|---|
Pages (from-to) | 279 - 298 |
Number of pages | 20 |
Journal | International Journal of Business Performance Management |
Volume | 1 |
Issue number | 3 |
DOIs | |
Publication status | Published - 1999 |
Keywords
- performance measurement systems
- audit methods
- PMS reference model
- consequences chart
- integrated PMS