Publication
Title
Taxonomizing performance measurement systems' failures
Author
Abstract
Purpose After more than 30 years of research, literature on performance measurement systems (PMS) is characterized by diversity and fragmentation. Due to the multidisciplinarity of stakeholders and researchers involved the basis of literature is expanding, but not converging. More specific, failures of PMS are dispersedly discussed in the abundance of literature written. Design/methodology/approach Over 250 articles related to PMS have been analyzed in order to shortlist failures of PMS. Two criteria have been used: (1) explicitly referenced being a failure, or (2) mentioned as being essential for a successful PMS. Next steps were clustering, cross-checking with academics and professionals, and re-allocation to appropriate levels. Findings This paper identifies 36 failures and proposes an easy taxonomy for further referencing by attribution to three levels: metric, framework and management. Failures range from uncertainties in data gathering, lack of knowledge and dealing with complexity, towards the allocation of necessary resources. Research limitations/implications Limitations are attributed to the abundance of research published on PMS. Consequently, incorporated papers are a subset representing the current state of the research domain. Furthermore, the completeness of the list can be discussed as well as the level of generalization of the proposed taxonomy. Originality/value Both academics and professionals can benefit from this study as it creates an awareness of the risks involved when constructing, implementing and managing a PMS. Therefore, this original research ought to be seen as a catalyst for a learning curve, as it puts the research of PMS in a different perspective.
Language
English
Source (journal)
International journal of productivity and performance management. - Place of publication unknown
Publication
Place of publication unknown : 2016
ISSN
1741-0401
Volume/pages
65:5(2016), p. 672-693
Full text (Publisher's DOI)
Full text (open access)
The author-created version that incorporates referee comments and is the accepted for publication version Available from 03.05.2018
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Record
Identification
Creation 02.05.2016
Last edited 18.06.2016
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