Article2002

A maturity model for performance measurement systems

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Accounting and Organizational Management Information Technology Governance and Strategy Big Data and Business Intelligence

Abstract

Organizations are constantly seeking performance improvement through new technology, processes, and instruments. One instrument that received considerable attention during the last years is called Performance Measurement System (PMS). A PMS tracks actual performance of an organization, helps identifying weaknesses, and supports communication and decision-making processes. The aim of this paper is to develop a Maturity Model for Performance Measurement Systems. The Maturity Model suggested can be applied as a framework for judging PMSs in place, and it can be used as an instrument for improving running PMSs as well.

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1995Performance measurement system design 1991The performance measurement manifesto.1999Performance Measurement and Control Systems for Implementing Strategy 1991Performance measurement in service businesses 1974Managing the Four Stages of EDP Growth 2000Performance Measurement & Control Systems for Implementing Strategy 1997Integrated performance measurement systems: an audit and development guide

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2011Updating corporate sustainability performance measurement systems 2011Performance measurement in automated manufacturing 2012A Maturity Model for Management Control Systems 2012Methodology to develop a performance measurement system in small and medium-sized enterprises 2020Performance measurement and lean maturity: congruence for improvement 2018Improving Operational Risk Management Using Business Performance Management Technologies 2015The Incorporation of Sustainability Indicators into a Performance Measurement System

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