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Researching performance measurement systems: An information systems perspective
Ist Teil von
International journal of operations & production management, 2008-01, Vol.28 (7), p.663-686
Ort / Verlag
Bradford: Emerald Group Publishing Limited
Erscheinungsjahr
2008
Quelle
Alma/SFX Local Collection
Beschreibungen/Notizen
Purpose
This paper aims to clarify the notions that underlie performance measurement systems (PMS) and to propose an information systems (IS)‐based characterisation and definition of PMS, that is, as a performance management information system (PMIS).
Design/methodology/approach
Research on PMS can be enhanced by a clear, precise and uniform characterisation of this research object in IS terms A classification scheme is developed and the contribution areas of an IS perspective to PMS research are presented and exemplified.
Findings
The knowledge developed in IS research in the form of IS theories, models and methods can be applied in research on PMS, particularly in empirical studies that analyse the individual and organisational behaviours associated with the PMS phenomenon.
Research limitations/implications
The conceptualisation and definition of PMS, as found in the literature, have not truly reflected their basic nature and characterisation as IS.
Practical implications
The research benefits of an IS‐based approach are illustrated through a PMS usage model founded on IS theory. In so doing, a contribution is made to the PMS research field by reinforcing its theoretical and empirical foundations.
Originality/value
This study proposes a novel and demonstrably useful IS‐based perspective, including an improved conceptualization and definition of PMS.