Assessing maturity and effectiveness of enterprise performance measurement systems

Eileen M. Van Aken · Geert Letens · Garry D. Coleman · Jennifer A. Farris · Dirk Van Goubergen

81 citations0/0 files storedInternational Journal of Productivity and Performance Management

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Accounting and Organizational Management Quality and Supply Management Management Systems and Quality Improvement

Abstract

Purpose The purpose of this paper is to describe and illustrate an application of a tool for assessing the maturity and effectiveness of enterprise performance measurement systems. Design/methodology/approach Assessment elements were defined based on the literature, and the scoring approach was designed based on performance excellence frameworks such as Baldrige and EFQM. A research case application in a Belgian public sector organization is used to illustrate how the tool can be used and the types of insights generated. Findings The case application indicates that the tool can be used to generate useful and actionable feedback for leadership to increase the maturity of enterprise performance measurement systems. The tool can also be used to longitudinally track progress in performance measurement system effectiveness. Research limitations/implications The current paper represents the pilot application of the tool. Future work is needed to further test and refine the tool, refine the assessment process, and collect additional assessment data in other organizations. Originality/value This tool provides a more holistic yet detailed assessment of performance measurement systems. It assesses measurement system design quality, as well as implementation/use Specific feedback on process gaps can be used to detect and address problem areas, providing value for practitioners. The tool provides researchers with a standard, structured approach for collecting and codifying detailed observations and artifacts when studying measurement systems.

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References

1996Using the balanced scorecard as a strategic management system 2001The Knowing‐Doing Gap: How Smart Companies Turn Knowledge into Action 1999The performance measurement revolution: why now and what next?2000Designing, implementing and updating performance measurement systems 2000Performance measurement system design: developing and testing a process‐based approach 2003Measuring performance in a changing business environment 2003The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard 2002A framework of the factors affecting the evolution of performance measurement systems

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2010European Foundation for Quality Management Business Excellence Model 2011Updating corporate sustainability performance measurement systems 2010A framework for designing, managing, and improving Kaizen event programs 2013The path to excellence of the Portuguese organisations recognised by the EFQM model 2017The effectiveness of strategic performance measurement systems

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