Articlebronze2010

Determinants Of Integrated Performance Measurement Systems Usage: An Empirical Study

Mojca Marc · Darja Peljhan · Nina Ponikvar · Metka Tekavčić

17 citations0/0 files storedJournal of Applied Business Research (JABR)

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Accounting and Organizational Management Intellectual Capital and Performance Analysis Corporate Governance and Management

Abstract

Performance management literature has been advocating the balanced use of non-financial measures alongside traditional financial measures, possibly within integrated performance measurement systems, since the early 1990’s. The purpose of this paper is to explore how contextual factors (such as company size, industry, and market position), business objectives and knowledge about contemporary management tools influence the decision to implement Balanced Scorecard or similar integrated performance management systems. We tested our research propositions regarding the influence of these factors by using survey data and a logistic regression model. The study is based on a survey conducted in 2008 on a sample of 323 Slovenian companies. The sample consists of large, medium, and small firms from different industrial sectors, including manufacturing and service. Overall, our results confirm contextual factors, such as company size and industry, and knowledge about management tools as most important determinants of integrated performance measurement systems usage. Although market position and business objectives also receive some support for their influence, the results are generally weaker and more ambiguous.

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References

1992The balanced scorecard : measures that drive performance 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 2001Intangibles: Management, Measurement, and Reporting 2001Intangibles: Management, Measurement, and Reporting 2000Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance 1983Advanced Management Accounting 2003A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries 1985Linking control systems to business unit strategy: impact on performance

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