Linking performance measurement system to strategic and organisational choices

Stefano Tonchia

24 citations0/0 files storedInternational Journal of Business Performance Management

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Accounting and Organizational Management Quality and Supply Management Corporate Governance and Management

Abstract

In this paper, the connections between the operations PMS and the environment in which it operates are studied, through an analysis of the strategic and organisational choices made by major manufacturing firms, and the consequent definition of the PMS characteristics and indicators. The empirical basis for this study is the largest survey on PMS ever conducted in Italy. Useful PMS design specifications are furnished, related to the type of strategy adopted, the technology and managerial practices selected, and the organisational context. Links with the firm's performance results are also presented.

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