X hits on this document

Word document

Holland Consulting Group, The Netherlands & - page 7 / 8





7 / 8

the behavioral factors that are important to the use stage have to be monitored continuously to ensure regular use of the performance management system. In contrast, the attention for behavioral factors that are important to the starting and development stages lies in the past and therefore becomes less significant and visible through time.

The aim of the research was to identify behavioral factors that are important to the successful implementation and regular use of a performance management system. Initially, the research concentrated on identifying behavioral factors that the literature indicated as being of influence on successful performance management system use. To keep the scope of the research manageable, a selection was made of the behavioral factors that were mentioned in the literature. Consequently, potentially influential factors may thus have been left out of the study. Therefor, a worthwhile avenue of further study is to look at additional behavioral factors. Further research is also needed into other factors, such as environmental or organizational factors. This research may yield more factors that are of great importance to successful implementation and use of a performance management system. The research results show that the use stage is the most important to the success of the performance management system. This means that further study should concentrate on this stage in order to discover (further) reasons why organizations do not use a newly implemented performance management system. Research is also needed into a “maintenance” system that makes sure that organizations, and its managers, continue to pay attention to the behavioral factors after the performance management system is put into use in order to make sure that the performance management system remains a success. As the case study organizations examined did not yet dispose of a reward system that was linked to the performance management system, further study should pay special attention to the role of the reward system in the maintenance system.


Argyris, C. (1952),The impact of budgets on people, The Controllership Foundation, Cornell University. Referred to by: Vagneur, K. and M. Peiperl (2000), “Reconsidering performance evaluative style”, Accounting, Organisations, and Society, 25

Bruijn, R.P.(1994), ‘De Balanced Scorecard in de praktijk’ [transl. ‘The Balanced Scorecard in practice’], Handboek Management Accounting, September, D1815:1–22

Gelderman, M. (1998a), A performance measurement framework, research memorandum, Limperg Instituut, Amsterdam

Gelderman, M. (1998b), Usage of performance measurement and evaluation systems: the impact of evaluator characteristics, Free University Amsterdam and Limperg Instituut, Amsterdam

Hartmann, F.G.H. (2000), ‘The appropriateness of RAPM: toward the further development of theory’, Accounting, Organizations and Society, 25:451–482

Holloway, J., J. Lewis and G. Mallory (1995), eds, Performance measurement and evaluation, Sage Publications, London

Kaplan, R. S. and D.P. Norton (1996), The balanced scorecard, translating strategy into action, Harvard Business School Press, Boston

Kerklaan, L.A.F.M., J. Kingman and F.P.J. van Kleef (1994), De cockpit van de organisatie [transl. ‘The cockpit of the organization’], Kluwer Bedrijfswetenschappen, Deventer

Krause, O. (2000), ‘Management knowledge engineering – a toolkit to engineer adaptive management systems’. In: A. Neely, ed., Performance measurement – past, present, and future, Centre for Business Performance, Cranfield University, Cranfield:307–314

Leeuw, A.C.J. de (1990), Organisaties: management, analyze, ontwerp en verandering: een systeemvisie [transl. ‘Organizations: management, analysis, design and change: a system view’], Van Gorcum, Assen

Lewy, C.P. and A.F. du Mée (1998), ‘In de kaart laten kijken, de tien geboden bij BSC-implementaties, versie 1.0’ [transl.’Show one’s cards, the ten commandments of BSC implementations, version 1.0’], Management Control & Accounting, 2:32–37

Lipe, M.G. and S.E. Salterio (2000), ‘The balanced scorecard: judgmental effects of common and unique performance measures’, Accounting Review,75, 3:283–298

Malina, M.A. and F.M. Selto (2000), ‘Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard’, paper presented at the AAA Annual Conference, Philadelphia, August 13–16

Martins, R.A. (2000), ‘Use of performance measurement systems: some thoughts towards a comprehensive approach’. In: A. Neely, ed., Performance measurement – past, present, and future, Centre for Business Performance, Cranfield University, Cranfield: 363–370

Mooraj, S., D. Oyon and D. Hostettler (1999), ‘The balanced scorecard: a necessary good or an unnecessary evil?’, European Management Journal,17, 5:481–491


Document info
Document views43
Page views44
Page last viewedTue Jan 24 18:23:06 UTC 2017