Are PMS meeting the measurement needs of BPM? A literature review
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paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
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paper_title: Measuring organizational performance: beyond the triple bottom line

paper_content:

Measuring organizational performance is difficult, especially when what has to be measured keeps changing. Sustainability concepts have dramatically widened the scope of measurement options and leading organizations are grappling with sustainability reporting, but there is no sign of consensus on a common reporting standard and the competing frameworks are impossibly complex. This paper recognizes that measuring sustainable performance has to be conceptually based but simplified to be practically useful. It proposes a stakeholder-based, Sustainable Balanced Scorecard (SBSC) conceptual framework coupled with a single-measure Organizational Sustainability Performance Index to integrate the measures in the SBSC. The Index helps make sustainable organizational performance measurable and accessible to stakeholders. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.
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paper_title: Business process reengineering: a survey of international experience

paper_content:

Despite the widespread adoption of business process re‐engineering (BPR), it has in many cases repeatedly failed to deliver its promised results. The lack of integrated implementation approach to exploiting BPR is seen as one of the important reasons amongst others, behind BPR failures. Yet, a relative void in the literature remains the scarcity of suitable models and frameworks that address the implementation issues surrounding BPR. This motivates the presented study to attempt to provide a “frame of reference” with which current practices can be re‐positioned. A survey was therefore designed to collect data from a sample of organizations in the USA and Europe. The survey assesses the level of importance placed on the essential elements of integrated BPR implementation. In doing so, the study was also able to identify the level of maturity of BPR concepts within organisations. Empirical findings are then discussed in the context of other studies.
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paper_title: The performance measurement manifesto.

paper_content:

The leading indicators of business performance cannot be found in financial data alone. Quality, customer satisfaction, innovation, market share--metrics like these often reflect a company's economic condition and growth prospects better than its reported earnings do. Depending on an accounting department to reveal a company's future will leave it hopelessly mired in the past. More and more managers are changing their company's performance measurement systems to track nonfinancial measures and reinforce new competitive strategies. Five activities are essential: developing an information architecture; putting the technology in place to support this architecture; aligning bonuses and other incentives with the new system; drawing on outside resources; and designing an internal process to ensure the other four activities occur. New technologies and more sophisticated databases have made the change to nonfinancial performance measurement systems possible and economically feasible. Industry and trade associations, consulting firms, and public accounting firms that already have well-developed methods for assessing market share and other performance metrics can add to the revolution's momentum--as well as profit from the business opportunities it presents. Every company will have its own key measures and distinctive process for implementing the change. But making it happen will always require careful preparation, perseverance, and the conviction of the CEO that it must be carried through. When one leading company can demonstrate the long-term advantage of its superior performance on quality or innovation or any other nonfinancial measure, it will change the rules for all its rivals forever.
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paper_title: Control-flow Complexity Measurement of Processes and Weyuker’s Properties

paper_content:

A cabinet lock has an elongate body. An operating handle is connected to the body for pivotal movement about an axis that extends transverse to the length of the body. The body slidably mounts (1) a spring-projected latch bolt for linear movement along a path of travel that substantially parallels the axis of pivotal movement of the handle, and (2) an operating member for linear movement along a path of travel that substantially parallels the length of the body. The handle has a formation that drivingly engages the operating member for moving the operating member from a latched position to an unlatched position in response to pivotal movement of the handle from a nested position to an operating position. A key cylinder is rotatably mounted on the housing and carries a stop formation that is operable (1) when the key cylinder is in an unlocked position to permit sliding movement of the operating member along the body in response to movement of the operating handle from its nested to its operating position, and (2) when the key cylinder is in a locked position to retain the operating member in its latched position and to retain the handle in its nested position. The slide bolt retracts from its normally projected position in response to movement of the operating member from its latched to its unlatched position.
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paper_title: Management Performance Measurement in Service Industries

paper_content:

The problem of using management accounting techniques to measure managers' performance in the service sector is examined. The essence of the problem, it is argued, is that organisations are being judged externally on one set of criteria while the internal control system measures a different set of criteria. Using a management accounting perspective the article identifies the dominance of accounting measures in performance measurement and demonstrates how this has led to dysfunctional behaviour of managers. It is then proposed that a control system be developed that aims to achieve organisational control by the specification of a range of control measures. Measures of finance, customer service, resource utilisation, employee attitudes and service development should be included. Furthermore, no one set of measures can be expected to satisfy all organisations, the exact set and relative weighting of each component being determined by the particular organisation's objectives.
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paper_title: A Framework for the Impact of IT on Organizational Performance

paper_content:

Purpose – Despite the constant stream of research investigating information technology (IT) business value, IT capabilities, and competitive advantage, researchers are calling for a more coherent understanding of the firm‐level impacts of IT, and how those firm‐level impacts can be measured. The purpose of this study is to investigate the multitude of organization‐level studies of the impact of IT.Design/methodology/approach – Meta‐analysis of IS literature from 2001‐2009.Findings – The findings are synthesized into an overarching framework of the impact of IT at the organization level. The framework categorizes measures of the impact of IT into productivity, profitability, and intangible benefits, while the antecedents of IT impact are categorized into IT resources, IT capabilities, IT/business alignment and external factors.Originality/value – The research framework proposed provides a comprehensive snapshot of IS studies on organizational performance.
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paper_title: The changing basis of performance measurement

paper_content:

The objective of performance measurement has changed over the past few decades. Traditional performance measures based on productivity are no longer appropriate or representative of the information needs of today’s competitive global market. Alternative performance systems have been proposed that range from time as the basis of all measures to the integration of a variety of performance measures. Reviews and analyses the limitations of traditional approaches to performance measurement as well as the emerging trends in performance measurement system development. Reveals that the basis of performance measurement is changing and that there are certain characteristics that are necessary in order to produce information that is relevant for improving world‐class manufacturing performance.
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paper_title: Understanding Process Performance Measurement Systems

paper_content:

The purpose of this paper is to analyze the current state of Process Performance Measurement Systems (PPMS) by means of a systematic review of literature. The PPMS literature is reviewed using a systematic approach. Based on an extensive literature review only twelve articles that contain the term PPMS in the title were found. The literature analysis showed that PPMS is a relatively new topic in the area of performance measurement. In order to understand PPMS, it was crucial to explain the concepts of business process management, business performance measurement and Performance Measurement System (PMS) which are well known and used in the literature and practice. PPMS is a special type of PMS that should be used in process-oriented organizations. Limitations of this research lie in the fact that all the conclusions were derived only from the literature, not empirical research. The results presented in the paper continue towards providing an updated overview of the current state of performance measurement, especially PPMS in order to identify the existing research gaps on which ongoing and future research efforts regarding this topic can be focused.
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paper_title: Spurring Cross‐Functional Integration for Higher New Product Performance: A Group Effectiveness Perspective*

paper_content:

Spurring integration among functional specialists so they collectively create successful, or high-performing, new products is a central interest of innovation practitioners and researchers. Firms are increasingly assembling cross-functional new product development (NPD) teams for this purpose. However, integration of team members' divergent orientations and expertise is notoriously difficult to achieve. Individuals from distinct functions such as design, marketing, manufacturing, and research and development (RD and if so, (2) what are ways to strengthen integration? The study began by developing a model of cross-functional integration from the perspective of the group effectiveness theory. The theory has been used to explain the performance of a wide range of small, complex work groups; this study is the first application of the theory to NPD teams. The model developed from this theory was then tested by conducting a survey of dual informants in 206 NPD teams in an array of U.S. high-technology companies. In answer to the first research question, the findings show that cross-functional integration indeed contributes to new product performance as long conjectured. This finding is important in that it highlights that bringing together the skills, efforts, and knowledge of differing functions in an NPD team has a clear and coveted payoff: high-performing new products. In answer to the second question, the findings indicate that both intra- (or internal) and extra- (or external) team factors contribute and codetermine cross-functional integration. Specifically, social cohesion and superordinate identity as internal team factors and market-oriented reward system, planning process formalization, and managerial encouragement to take risks as external team factors foster integration. These findings underscore that spurring integration requires addressing the conditions inside as well as outside NPD teams. These specialized work groups operate as organizations within organizations; recognition of this in situ arrangement is the first step toward better managing and ensuring rewards from team integration. Based on these findings, managerial and research implications were drawn for team integration and new product performance.
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paper_title: Process performance measurement system: A tool to support process-based organizations

paper_content:

In order to gain long-term competitive advantages many companies are focusing on business processes wherein functional organizations are replaced by process organizations. In this paper, it is argued that improvement of business processes, radically or stepwise, is essential and should be supported by a holistic process performance measurement system (PPMS). Based on the literature and practical experience - gained through a 2-year project with four enterprises - a framework for conceptualizing and developing a PPMS is presented and lessons learned are outlined.
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paper_title: A framework to review performance measurement systems

paper_content:

Purpose – This paper aims to describe a structured review framework for managing business performance. The framework entails the review of business performance, including the strategic relevance of the measures, as well as the efficiency and effectiveness of the performance measurement system itself.Design/methodology/approach – A range of approaches and tools are employed in the framework, which features a review card providing a high‐level view of the review process, showing the different types of review perspectives and their interactions.Findings – The performance measurement system of an organisation is a mechanism to manage and control the organisation. Maintaining the effectiveness of the organisation and the measurement systems requires a systematic review process. The process of reviewing performance is a complex task that spans the whole organisation. A good review process seeks the correct balance between organisational benefits and the effort required.Originality/value – Overall, the framework...
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paper_title: Performance measurement system

paper_content:

This paper explains the importance of measuring performance and presents the Kanji Business Excellence Measurement System (KBEMS). An overview of performance measurement reveals that traditional systems have several drawbacks and do not fully support business excellence. KBEMS overcomes some of the limitations of current performance measurement systems and responds to the main requisites of a good performance system. Its criteria, which combine the fundamentals of Kanji's Business Excellence Model (KBEM) (see Kanji, 1998, 2002) and Kanji's Business Scorecard (KBS) see Kanji & Moura e S´a, 2002), will be presented in some detail and the methodology behind its development and application discussed. The performance measurement system proposed is the basis of a new certification scheme that aims to demonstrate that an organization is following the Critical Success Factors (CSFs) and developing adequate measurement methodologies to check progress and drive improvement. Kanji-certification is briefly discussed,...
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paper_title: Performance Measurement Systems Must Be Engineered

paper_content:

The aim of this paper, which puts special emphasis on IT-related aspects, is threefold. • First, it defines requirements a modern Performance Measurements System (PMS) should meet. The list of requirements generated can be used both to assess a current PMS, and to identify ways to improve an existing PMS. • Second, it reports the findings of an empirical study, which seeks to identify the shortcomings of existing PMSs. • Third, a life cycle for PMSs is suggested.
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paper_title: ASSESSING KNOWLEDGE ASSETS : A Review of the Models Used to Measure Intellectual Capital

paper_content:

This paper reviews the literature pertaining to the assessment of knowledge assets. Since knowledge assets are at the crux of sustainable competitive advantage, the burgeoning field of intellectual capital is an exciting area for both researchers and practitioners. Unfortunately, the measurement of such intangible assets is difficult. A variety of models have surfaced in an attempt to measure IC and this paper aims to highlight their strengths, weaknesses and operationalizations.
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paper_title: Bridging the gap between disclosure and use of intellectual capital information

paper_content:

Purpose – The objective of this paper is to examine the information regarding intellectual capital disclosed to financial analysts and to study if this data is finally considered in their decision‐making process.Design/methodology/approach – The database consists of 257 reports of presentations held by Spanish companies and 217 analyst reports issued during 2000 and 2001. The paper shows that information related to intellectual capital is widely reported to financial analysts and that they use it in their decision making process.Findings – The findings show that some of the items most frequently disclosed in the meetings and considered in valuation tasks are related to coherence and credibility of strategy, alliances, or leadership. Nevertheless, the comparison shows that the disclosure on intangibles is higher than the level of this information included in the analyst reports. This paper contributes to three streams of literature. The first is the literature on intangible assets, to which we contribute b...
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paper_title: Getting the measure of your business

paper_content:

Part I. Process Overview: 1. What is performance and why measure it? 2. What does a performance measurement system include? 3. The process of performance measurement system design 4. Summary of phase 1 of the procedure 5. Summary of phase 2 of the procedure 6. Participation 7. Internal participation 8. External participation 9. Process and project management 10. Launching the process 11. Further reading Part II. Selecting a Facilitator: 12. Launching the process 13. The workbook 14. What are our main customer-product groups? 15. What are our business objectives? 16. Are we achieving our business objectives? 17. Have we chosen the right measures? 18. Using our measures to manage the business 19. What can we use to drive performance towards our objectives? 20. Which performance drivers are the most important? 21. How do we know these drivers are working? 22. Have we chosen the right measures for the drivers? 23. Using these measures to drive business performance.
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paper_title: Performance measurement in strategic change

paper_content:

Performance measures form an important feedback‐loop in strategic change which represents a process of constant learning. However, complete learning can only be achieved if a performance measurement system takes into account different value systems that exist within an organization and adapts dynamically to changes in the competitive environment. First establishes the role that performance measures play in the process of strategic change. An approach for the design of performance measurement systems for use in strategy evaluation and implementation is then presented. Finally, demonstrates the ways in which a performance measurement system can be made flexible to account for changing conditions.
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paper_title: The performance measurement revolution 205 The performance measurement revolution : why now and what next ?

paper_content:

Asks why business performance measurement has become so topical, so recently. Argues that there are seven main reasons: the changing nature of work; increasing competition; specific improvement initiatives; national and international quality awards; changing organisational roles; changing external demands; and the power of information technology. Evidence to support this assertion is drawn from the academic and practitioner literatures, interviews and discussions with people specialising in the field and a broad review of the current state‐of‐the‐art in business performance measurement. Presents a framework onto which current research in business performance measurement can be mapped and identifies areas which require further work.
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paper_title: Building a Process Performance Measurement System: Some Early Experiences

paper_content:

In order to gain a competitive advantage many companies are engaging in the reorgani zation of their business processes and implementing process-based management. However, the effects of such change programmes are often not readily apparent. Process Performance Measurement Systems (PPMS) can be used to deal with this shortcoming. The authors argue that modern process-oriented organizations need to establish a system which provides comprehensive and timely information on the performance of business processes. Based on the authors' experience with several enterpri ses, an approach to composi ng a sound PPMS is described and conclusions are reported .
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paper_title: Performance measurement system design: developing and testing a process‐based approach

paper_content:

Describes the development and testing of a structured methodology for the design of performance measurement systems. Frameworks, such as the balanced scorecard and the performance prism, have been proposed, but until recently little attention has been devoted to the question of how these frameworks can be populated, i.e. how managers can decide specifically which measures to adopt. Following a wide ranging review of the performance measurement literature, a framework identifying the desirable characteristics of a performance measurement system design process is developed. This framework provided guidelines which were subsequently used to inform the development of a process‐based approach to performance measurement system design. The process was enhanced and refined during application in three action research projects, involving major UK automotive and aerospace companies. The revised process was then formally documented and tested through six further industrial applications. Finally the process was written up in the form of a workbook and made publicly available.
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paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
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paper_title: Effort based performance measurement in business process management

paper_content:

This paper presents a holistic methodology and associated toolset for business process modelling and analysis. The importance of integrating performance measurement (PM) indicators and tools in business process management has been identified in the literature as well as contemporary approaches that attempt to give a solution to this problem. However, most of these approaches propose solutions based on theories and techniques used in other disciplines or research fields which approach the issue of performance measurement in BPR from their individualistic perspective. In the majority of cases the proposed theories and techniques prove to be inadequate to measure performance holistically and integrate, organizational, human resource management, process management and workflow management concepts. The resulting methodology and toolset is based on business analysis ratios that define and measure key performance indicators in qualitative and quantitative terms and identify the relationships between them. These ratios allow enterprises to achieve a performance evaluation tool for continuous improvement in their attempt to respond and adapt quickly to turbulent markets. The performance measurement toolset (called ADJUST) is used for (1) planning different reorganization scenarios for the achievement of desired performance, (2) for assessing real time performance and (3) reporting deviations from desired planned performance. ::: ::: ::: ::: In order to monitor and assess real time performance the ADJUST software tool provides interfaces to three kinds of management tool categories, namely: ::: ::: ::: ::: Process management tools (PMT): business models, cycle time, primitive cost, etc. ::: ::: ::: ::: ::: Human resource management (HRM) tools: job descriptions, performance measures, etc. ::: ::: ::: ::: ::: Workflow management (WFM) tools: transactions, business rules, workflow models, etc. ::: ::: ::: ::: ::: ::: ::: The ADJUST business analysis engine is based on employee effort analysis and provides meta-analysis of data analysed in PMT and HRM tools. Data like activity sequencing, cycle times, primitive costing, etc. from PMT tools are analysed in ADJUST in order to assess the percentage of high-business and low value added activities, mission-non mission activities, concentration analysis, etc. Knowledge management elements are integrated to job descriptions and associated with performance measures and workflow elements. Similarly, job descriptions and performance measurement data that are provided by HRM tools are analysed further in terms of cost to manage, principal-agent analysis etc. In the case of WFM tools the ADJUST system provides not only meta-analysis of workflow processes, transactions and document flows but also dynamic monitoring of their performance in real time. Copyright © 2011 John Wiley & Sons, Ltd.
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paper_title: Making Best Use of Performance Measures and Information

paper_content:

Managing a complex, boundary‐spanning function to maximize its contribution to the firm can be a challenging task. This research is concerned with providing management with increased understanding of the effects of different ways of managing a function, especially a significant boundary‐spanning operation. Conducted in the context of a procurement function, through a laboratory experiment, explores the impact of performance measures, interaction with other internal organizations and access to information about external events on an individual′s decision making and “comfort level”. Results indicate that the performance measurement system determines an individual′s decision‐making performance. The broader, more effectiveness‐oriented measures also tend to make the individuals more confident and satisfied with their operating environment and decisions. The availability of interaction with other internal organizations and the access to information about external events impact on an individual′s decisions but ...
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paper_title: A Framework for the Impact of IT on Organizational Performance

paper_content:

Purpose – Despite the constant stream of research investigating information technology (IT) business value, IT capabilities, and competitive advantage, researchers are calling for a more coherent understanding of the firm‐level impacts of IT, and how those firm‐level impacts can be measured. The purpose of this study is to investigate the multitude of organization‐level studies of the impact of IT.Design/methodology/approach – Meta‐analysis of IS literature from 2001‐2009.Findings – The findings are synthesized into an overarching framework of the impact of IT at the organization level. The framework categorizes measures of the impact of IT into productivity, profitability, and intangible benefits, while the antecedents of IT impact are categorized into IT resources, IT capabilities, IT/business alignment and external factors.Originality/value – The research framework proposed provides a comprehensive snapshot of IS studies on organizational performance.
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paper_title: Measuring Information Technology Payoff: A Meta - Analysis of Structural Variables in Firm - Level Empirical Research

paper_content:

Payoffs from information technology (IT) continue to generate interest and debate both among academicians and practitioners. The extant literature cites inadequate sample size, lack of process orientation, and analysis methods among the reasons some studies have shown mixed results in establishing a relationship between IT investment and firm performance.In this paper we examine the structural variables that affect IT payoff through a meta analysis of 66 firm-level empirical studies between 1990 and 2000. Employing logistic regression and discriminant analyses, we present statistical evidence of the characteristics that discriminate between IT payoff studies that observed a positive effect and those that did not. In addition, we conduct ordinary least squares (OLS) regression on a continuous measure of IT payoff to examine the influence of structural variables on the result of IT payoff studies.The results indicate that the sample size, data source (firm-level or secondary), and industry in which the study is conducted influence the likelihood of the study finding greater improvements on firm performance. The choice of the dependent variable(s) also appears to influence the outcome (although we did not find support for process-oriented measurement), the type of statistical analysis conducted, and whether the study adopted a cross-sectional or longitudinal design. Finally, we present implications of the findings and recommendations for future research.
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paper_title: Meta-Analysis: Recent Developments in Quantitative Methods for Literature Reviews

paper_content:

▪ Abstract We describe the history and current status of the meta-analytic enterprise. The advantages and historical criticisms of meta-analysis are described, as are the basic steps in a meta-anal...
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paper_title: Corporate Social and Financial Performance : A Meta-analysis

paper_content:

Most theorizing on the relationship between corporate social/environmental performance (CSP) and corporate financial performance (CFP) assumes that the current evidence is too fractured or too variable to draw any generalizable conclusions. With this integrative, quantitative study, we intend to show that the mainstream claim that we have little generalizable knowledge about CSP and CFP is built on shaky grounds. Providing a methodologically more rigorous review than previous efforts, we conduct a meta-analysis of 52 studies (which represent the population of prior quantitative inquiry) yielding a total sample size of 33,878 observations. The meta-analytic findings suggest that corporate virtue in the form of social responsibility and, to a lesser extent, environmental responsibility is likely to pay off, although the operationalizations of CSP and CFP also moderate the positive association. For example, CSP appears to be more highly correlated with accounting-based measures of CFP than with market-based ...
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paper_title: Synthesizing Research: A Guide for Literature Reviews

paper_content:

Introduction The Problem Formulation Stage The Literature Search Stage The Data Evaluation Stage The Data Analysis Stage The Interpretation and Presentation Stage General Issues
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paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
---
paper_title: A theory of measurement.

paper_content:

This paper discusses basic issues about the nature of measurement for concepts in the social ::: sciences and medicine, introducing a three-stage theory of measurement. In science and policy ::: investigations we study quantities and qualities (or quality/quantity concepts)1 ::: and their relations in ::: order to understand and predict the behavior of individuals/tokens displaying those quantities or ::: falling under those concepts. What does it mean to measure a quantity (e.g. body size) or to assign a ::: concept or category (e.g. ‘underweight’) to a token? In medicine, as throughout natural and social ::: science, measurement is not just assigning categories or numbers; it is assigning values in a ::: systematic and grounded way. This involves applying some well-grounded metric representing the ::: quantity (e.g. body mass index (BMI)) to the token.
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paper_title: Synthesizing Research: A Guide for Literature Reviews

paper_content:

Introduction The Problem Formulation Stage The Literature Search Stage The Data Evaluation Stage The Data Analysis Stage The Interpretation and Presentation Stage General Issues
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paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
---
paper_title: Control-flow Complexity Measurement of Processes and Weyuker’s Properties

paper_content:

A cabinet lock has an elongate body. An operating handle is connected to the body for pivotal movement about an axis that extends transverse to the length of the body. The body slidably mounts (1) a spring-projected latch bolt for linear movement along a path of travel that substantially parallels the axis of pivotal movement of the handle, and (2) an operating member for linear movement along a path of travel that substantially parallels the length of the body. The handle has a formation that drivingly engages the operating member for moving the operating member from a latched position to an unlatched position in response to pivotal movement of the handle from a nested position to an operating position. A key cylinder is rotatably mounted on the housing and carries a stop formation that is operable (1) when the key cylinder is in an unlocked position to permit sliding movement of the operating member along the body in response to movement of the operating handle from its nested to its operating position, and (2) when the key cylinder is in a locked position to retain the operating member in its latched position and to retain the handle in its nested position. The slide bolt retracts from its normally projected position in response to movement of the operating member from its latched to its unlatched position.
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paper_title: Improving Performance: How to Manage the White Space on the Organization Chart

paper_content:

List of Figures and Tables v Foreword ix Preface xi The Authors xvii PART ONE: A FRAMEWORK FOR IMPROVING PERFORMANCE 1 1 Viewing Organizations as Systems 3 2 Three Levels of Performance: Organization, Process, and Job/Performer 12 PART TWO: EXPLORING THE THREE LEVELS OF PERFORMANCE 27 3 The Organization Level of Performance 29 4 The Process Level of Performance 42 5 The Job/Performer Level of Performance 62 PART THREE: APPLYING THE THREE LEVELS OF PERFORMANCE 75 6 Linking Performance to Strategy 77 7 Moving from Annual Programs to Sustained Performance Improvement 86 8 Diagnosing and Improving Performance: A Case Study 97 9 Project Definition: The Ten Essential Steps 110 10 Process Analysis and Design: The Ten Essential Steps 140 11 Overcoming the Seven Deadly Sins of Process Improvement 174 12 Measuring Performance and Designing a Performance Management System 182 13 Managing Processes and Organizations as Systems 211 14 Designing an Organization Structure That Works 226 15 Creating a Performance-Based Human Resource Development Function 244 16 Developing an Action Plan for Performance Improvement 259 Index 264 Instructor s Guide 270
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paper_title: Meta-Analysis: Recent Developments in Quantitative Methods for Literature Reviews

paper_content:

▪ Abstract We describe the history and current status of the meta-analytic enterprise. The advantages and historical criticisms of meta-analysis are described, as are the basic steps in a meta-anal...
---
paper_title: Corporate Social and Financial Performance : A Meta-analysis

paper_content:

Most theorizing on the relationship between corporate social/environmental performance (CSP) and corporate financial performance (CFP) assumes that the current evidence is too fractured or too variable to draw any generalizable conclusions. With this integrative, quantitative study, we intend to show that the mainstream claim that we have little generalizable knowledge about CSP and CFP is built on shaky grounds. Providing a methodologically more rigorous review than previous efforts, we conduct a meta-analysis of 52 studies (which represent the population of prior quantitative inquiry) yielding a total sample size of 33,878 observations. The meta-analytic findings suggest that corporate virtue in the form of social responsibility and, to a lesser extent, environmental responsibility is likely to pay off, although the operationalizations of CSP and CFP also moderate the positive association. For example, CSP appears to be more highly correlated with accounting-based measures of CFP than with market-based ...
---
paper_title: A theory of measurement.

paper_content:

This paper discusses basic issues about the nature of measurement for concepts in the social ::: sciences and medicine, introducing a three-stage theory of measurement. In science and policy ::: investigations we study quantities and qualities (or quality/quantity concepts)1 ::: and their relations in ::: order to understand and predict the behavior of individuals/tokens displaying those quantities or ::: falling under those concepts. What does it mean to measure a quantity (e.g. body size) or to assign a ::: concept or category (e.g. ‘underweight’) to a token? In medicine, as throughout natural and social ::: science, measurement is not just assigning categories or numbers; it is assigning values in a ::: systematic and grounded way. This involves applying some well-grounded metric representing the ::: quantity (e.g. body mass index (BMI)) to the token.
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paper_title: ORAMA: a study to investigate EBPG impact on renal anaemia - design and baseline data.

paper_content:

BACKGROUND ::: It is of paramount importance not only to publish anaemia management guidelines for chronic kidney disease (CKD) but also to verify their implementation in clinical practice. The Optimal Renal Anaemia Management Assessment (ORAMA) is the first European study investigating the impact of adherence to the 2004 revised European Best Practice Guidelines (EBPG) and its impact on patient outcomes. ::: ::: ::: METHODS ::: Participating centres were randomised into 2 groups: group A with, and group B without, access to an EBPG-based computerised clinical decision support (CDS) system after baseline. Patients with stage 2-5 CKD either anaemic (haemoglobin [Hb] <11 g/dL) or treated with erythropoiesis-stimulating agents (ESAs) and/or iron supplementation were enrolled. Primary end points are based on achievement of anaemia-related guideline targets. Here, baseline data are reported descriptively. ::: ::: ::: RESULTS ::: Fifty-three centres in 8 countries included 739 patients, 81% of whom have received dialysis. Mean baseline Hb was 11.2 g/dL, and 52% of all patients met the EBPG target of >11 g/dL Hb at baseline. However, only 37% of patients had their Hb values >11 g/dL throughout a 3-month prestudy period. Serum ferritin and transferrin saturation were above the guideline target in circa 80% of patients. The vast majority of patients (96%) received ESA therapy at baseline. ::: ::: ::: CONCLUSIONS ::: In line with findings from previous studies ORAMA baseline data show that achievement of EBPG is suboptimal across European countries. Final results promise an insight into the impact of guideline-based CDS tools on clinical practice and target attainment.
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paper_title: Synthesizing Research: A Guide for Literature Reviews

paper_content:

Introduction The Problem Formulation Stage The Literature Search Stage The Data Evaluation Stage The Data Analysis Stage The Interpretation and Presentation Stage General Issues
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paper_title: Software process improvement in small and medium software enterprises: a systematic review

paper_content:

Small and medium enterprises are a very important cog in the gears of the world economy. The software industry in most countries is composed of an industrial scheme that is made up mainly of small and medium software enterprises--SMEs. To strengthen these types of organizations, efficient Software Engineering practices are needed--practices which have been adapted to their size and type of business. Over the last two decades, the Software Engineering community has expressed special interest in software process improvement (SPI) in an effort to increase software product quality, as well as the productivity of software development. However, there is a widespread tendency to make a point of stressing that the success of SPI is only possible for large companies. In this article, a systematic review of published case studies on the SPI efforts carried out in SMEs is presented. Its objective is to analyse the existing approaches towards SPI which focus on SMEs and which report a case study carried out in industry. A further objective is that of discussing the significant issues related to this area of knowledge, and to provide an up-to-date state of the art, from which innovative research activities can be thought of and planned.
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paper_title: A computer scientist's introductory guide to business process management (BPM)

paper_content:

Computers play an integral part in designing, modelling, optimising and managing business processes within and across companies. While Business Process Management (BPM), Workflow Management (WfM) and Business Process Reengineering (BPR) have been IT-related disciplines with a history of about three decades, there is still a lack of publications clarifying definitions and scope of basic BPM terminologies like business process, BPM versus WfM, workflow, BPR, etc. Such a myriad of similar-sounding terminologies can be overwhelming for computer scientists and computer science students who may wish to venture into this area of research. This guide aims to address this gap by providing a high level overview of the key concepts, rationale, features and the developments of BPM.
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paper_title: Revisiting BPR: a holistic review of practice and development

paper_content:

This paper presents a holistic review of the literature related to business process re‐engineering (BPR). It reviews some definitions of BPR and clarifies confusion around its concepts, traces the evolution of BPR and identifies its main drivers, and discusses issues of integrating BPR with TQM, benchmarking and change management. It then provides a strategic view of BPR implementation, conceptualises the major role of IT in BPR, reviews BPR approaches, methodologies, techniques and software tools, and discusses the scope of BPR and level of radicalness as indicators of degree of change. Aspects of improving business through BPR and the impacts of IT‐enabled change on organisations are identified and, finally, current and future development of BPR concepts and practice are also reviewed.
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paper_title: Business process management: A survey

paper_content:

Business Process Management (BPM) includes methods, techniques, and tools to support the design, enactment, management, and analysis of operational business processes. It can be considered as an extension of classical Workflow Management (WFM) systems and approaches. Although the practical relevance of BPM is undisputed, a clear definition of BPM and related acronyms such as BAM, BPA, and STP are missing. Moreover, a clear scientific foundation is missing. In this paper, we try to demystify the acronyms in this domain, describe the state-of-the-art technology, and argue that BPM could benefit from formal methods/languages (cf. Petri nets, process algebras, etc.).
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paper_title: A Framework for the Impact of IT on Organizational Performance

paper_content:

Purpose – Despite the constant stream of research investigating information technology (IT) business value, IT capabilities, and competitive advantage, researchers are calling for a more coherent understanding of the firm‐level impacts of IT, and how those firm‐level impacts can be measured. The purpose of this study is to investigate the multitude of organization‐level studies of the impact of IT.Design/methodology/approach – Meta‐analysis of IS literature from 2001‐2009.Findings – The findings are synthesized into an overarching framework of the impact of IT at the organization level. The framework categorizes measures of the impact of IT into productivity, profitability, and intangible benefits, while the antecedents of IT impact are categorized into IT resources, IT capabilities, IT/business alignment and external factors.Originality/value – The research framework proposed provides a comprehensive snapshot of IS studies on organizational performance.
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paper_title: The effects of process orientation: a literature review

paper_content:

Purpose – The purpose of this paper is to carry out a literature review of studies that have analyzed the effects of process orientation (PO).Design/methodology/approach – An examination of the literature is undertaken to review studies that report about the influence of PO on organizational performance. Studies are classified into statements without straight empirical support, quantitative studies, and case studies.Findings – A total of 26 studies are identified that report about effects of PO on organizational performance. Studies where positive effects are obtained are predominant. The effects most often reported are speed improvements, increase of customer satisfaction, improvement of quality, reduction of cost, and improvement of financial performance.Research limitations/implications – According to the results of the paper, positive effects of PO are clearly more often reported than negative effects. It might be the case that popular press and case studies tend to report positive effects more often ...
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paper_title: Understanding Process Performance Measurement Systems

paper_content:

The purpose of this paper is to analyze the current state of Process Performance Measurement Systems (PPMS) by means of a systematic review of literature. The PPMS literature is reviewed using a systematic approach. Based on an extensive literature review only twelve articles that contain the term PPMS in the title were found. The literature analysis showed that PPMS is a relatively new topic in the area of performance measurement. In order to understand PPMS, it was crucial to explain the concepts of business process management, business performance measurement and Performance Measurement System (PMS) which are well known and used in the literature and practice. PPMS is a special type of PMS that should be used in process-oriented organizations. Limitations of this research lie in the fact that all the conclusions were derived only from the literature, not empirical research. The results presented in the paper continue towards providing an updated overview of the current state of performance measurement, especially PPMS in order to identify the existing research gaps on which ongoing and future research efforts regarding this topic can be focused.
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paper_title: Process performance measurement system: A tool to support process-based organizations

paper_content:

In order to gain long-term competitive advantages many companies are focusing on business processes wherein functional organizations are replaced by process organizations. In this paper, it is argued that improvement of business processes, radically or stepwise, is essential and should be supported by a holistic process performance measurement system (PPMS). Based on the literature and practical experience - gained through a 2-year project with four enterprises - a framework for conceptualizing and developing a PPMS is presented and lessons learned are outlined.
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paper_title: Using BPM governance to align systems and practice

paper_content:

Purpose – The purpose of this paper is to propose a business process management (BPM) governance model that sets BPM decision making, along with roles and responsibilities. The setting context of the study is a government‐owned corporation operating in Australia.Design/methodology/approach – A qualitative case study examined and analysed organisational documents using a content analysis approach. Results of document analysis are used to inform a series of in‐depth interviews of key stakeholders in the organisation. Interviews are analysed using a constant comparison method to derive themes and build categories of description.Findings – A BPM governance model is proposed. Results of thematic analysis are interpreted against the framework of the BPM governance model, leading to findings that include implications for theory and practice.Practical implications – In practical terms, the research shows how BPM practice can be aligned and integrated with the corporate governance and management systems in the sel...
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paper_title: Competing Against Time : How Time Based Competition Is Reshaping Global Markets

paper_content:

Today, time is on the cutting edge. In fact, as a strategic weapon, contend George Stalk, Jr., and Thomas M. Hout, time is the equivalent of money, productivity, quality, even innovation. The ways leading companies manage time - in production, in new product development, and in sales and distribution - represent the most powerful new sources of competitive advantage. Time consumption, like cost, is quantifiable and therefore manageable. Today's new generation companies recognize time as the fourth dimension of competiveness and, as a result, operate with flexible manufacturing and rapid-resource systems, expanding variety and increasing innovation. Factories are close to the customers they serve. Organization structures enable fast responses rather than low costs and control. Companies concentrate on reducing if not eliminating delays and using their response advantages to attract the most profitable customers. As Stalk and Hout explain, virtually all businesses can use time as a competitive weapon. Using examples of leading Japanese and American companies they illustrate the processes involved in becoming a time-based competitor and how managers can open and sustain a significant advantage over the competition.
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paper_title: Strategic Business Process Management for Organisational Effectiveness

paper_content:

Abstract This paper examines Business Process Management (BPM) as a strategic management tool based on case study research. It seeks to clarify some of the uncertainties and ambiguities of the subject. A number of key themes of Business Process Management are developed and discussed, based on the experience of more mature Business Process Management organisations. These themes have implications for organisations seeking to improve their organisational effectiveness.
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paper_title: Business process management: a review and evaluation

paper_content:

The area of business process management (BPM) is a relatively new field and there is little academic literature on the subject. This paper critically examines the literature to pinpoint BPM definitions, approaches and principles. A study is reported of a business unit of a “world class” organisation to examine its application of BPM. It was found that the principles of BPM espoused by the corporate organisation and its approach to BPM application is along the lines of best practice as outlined in the literature. However, in the business unit examined, there is an inadequate understanding of BPM and the application of BPM principles is haphazard. For example, it was discovered that employees have too little time to spend on process simplification and improvement and there are too many in‐process measures for process owners to make effective use of the information. It is also pointed out that if BPM is to be truly effective it requires cross‐functional and process orientated management, which is not easy to attain.
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paper_title: Business process management (BPM) standards: a survey

paper_content:

Purpose – In the last two decades, a proliferation of business process management (BPM) modeling languages, standards and software systems has given rise to much confusion and obstacles to adoption. Since new BPM languages and notation terminologies were not well defined, duplicate features are common. This paper seeks to make sense of the myriad BPM standards, organising them in a classification framework, and to identify key industry trends.Design/methodology/approach – An extensive literature review is conducted and relevant BPM notations, languages and standards are referenced against the proposed BPM Standards Classification Framework, which lists each standard's distinct features, strengths and weaknesses.Findings – The paper is unaware of any classification of BPM languages. An attempt is made to classify BPM languages, standards and notations into four main groups: execution, interchange, graphical, and diagnosis standards. At the present time, there is a lack of established diagnosis standards. I...
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paper_title: Building a Process Performance Measurement System: Some Early Experiences

paper_content:

In order to gain a competitive advantage many companies are engaging in the reorgani zation of their business processes and implementing process-based management. However, the effects of such change programmes are often not readily apparent. Process Performance Measurement Systems (PPMS) can be used to deal with this shortcoming. The authors argue that modern process-oriented organizations need to establish a system which provides comprehensive and timely information on the performance of business processes. Based on the authors' experience with several enterpri ses, an approach to composi ng a sound PPMS is described and conclusions are reported .
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paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
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paper_title: Business process management: a boundaryless approach to modern competitiveness

paper_content:

Discusses the concept of business process management as an approach which relies on cross‐functional contributions to organizational performance. Presents arguments on the importance of “hard” and “soft” elements which are all required for determining effective competitiveness. A review of the literature suggests that although the term “process management” is increasingly being used in everyday business language, the practical experience so far is very limited. Presents the concept of business process management through its various key elements, supported by practical examples. Discusses the methodological approaches used in various contexts for creating a culture based on process management. Concludes with some useful guidelines to support efforts in establishing a business process management culture.
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paper_title: Business Process Reengineering Breakpoint Strategies For Market Dominance

paper_content:

Thank you for reading business process reengineering breakpoint strategies for market dominance. As you may know, people have search numerous times for their chosen readings like this business process reengineering breakpoint strategies for market dominance, but end up in malicious downloads. Rather than reading a good book with a cup of coffee in the afternoon, instead they juggled with some harmful bugs inside their laptop.
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paper_title: Improving Performance: How to Manage the White Space on the Organization Chart

paper_content:

List of Figures and Tables v Foreword ix Preface xi The Authors xvii PART ONE: A FRAMEWORK FOR IMPROVING PERFORMANCE 1 1 Viewing Organizations as Systems 3 2 Three Levels of Performance: Organization, Process, and Job/Performer 12 PART TWO: EXPLORING THE THREE LEVELS OF PERFORMANCE 27 3 The Organization Level of Performance 29 4 The Process Level of Performance 42 5 The Job/Performer Level of Performance 62 PART THREE: APPLYING THE THREE LEVELS OF PERFORMANCE 75 6 Linking Performance to Strategy 77 7 Moving from Annual Programs to Sustained Performance Improvement 86 8 Diagnosing and Improving Performance: A Case Study 97 9 Project Definition: The Ten Essential Steps 110 10 Process Analysis and Design: The Ten Essential Steps 140 11 Overcoming the Seven Deadly Sins of Process Improvement 174 12 Measuring Performance and Designing a Performance Management System 182 13 Managing Processes and Organizations as Systems 211 14 Designing an Organization Structure That Works 226 15 Creating a Performance-Based Human Resource Development Function 244 16 Developing an Action Plan for Performance Improvement 259 Index 264 Instructor s Guide 270
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paper_title: Viewing Systems as Services: A Fresh Approach in the IS Field

paper_content:

Despite wide agreement that we are in a service-dominated economy, there has been little movement toward treating service and service metaphors as core aspects of the IS field. This tutorial proposes that viewing systems as services is a potentially fruitful but generally unexplored approach for thinking about systems in organizations, systems analysis, and numerous applications of IT. An extension of past research in several areas, viewing systems as services proves to be an umbrella for developing new systems analysis and design methods, improving business/IT communication, and finding practical paths toward greater relevance and significance in business and society.
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paper_title: Unleashing the integration potential of ERP systems: The role of process‐based performance measurement systems

paper_content:

Despite the large investments recently made in ERP systems, many companies are beginning to admit that the real impact of ERPs on management styles and practices is actually well below expectations, especially on the front of organizational integration. It is argued that ERP systems possess integrating capabilities only at a potential stage: their simple physical implementation is not enough to activate their inner potentialities. ERP systems can enact substantial organizational integration, only if they rely on a sound business process architecture. When the process dimension is absent from the implementation, the integration potential of ERP systems is frozen. It is argued that this situation can be unfrozen by making processes visible: the introduction of a process‐based performance measurement system can help to unleash the power of integration, by making the processes visible to people.
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paper_title: Performance measurement system for business processes

paper_content:

All companies need to know at what level and to what extent they are complying with their objectives. We present a system called PMS-BP (performance measurement system for business processes) which has been designed to define indicators and evaluate company performance. The system is used to measure performance through the integrated management of business processes and to define indicators or parameters at all levels of the company. It also detects the linkages that exist between parameters at different levels and associates them with the company's objectives and strategies through critical success factors. PMS-BP has been built around three components: a methodology, an architecture and a performance measurement structure. The interconnection between the different components makes it easy to constantly trace the relationships between the different performance measurement elements at different levels (enterprise, business entity, processes, etc.). Processes are analysed by means of different types of gra...
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paper_title: Reengineering the Corporation: A Manifesto for Business Revolution.

paper_content:

The article reviews the book “Reengineering the Corporation: A Manifesto for Business Revolution,” by Michael Hammer and James Champy.
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paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
---
paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
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paper_title: Information Space

paper_content:

From the Publisher: ::: Max Boisot divides his time between the new Judge Institute of Management at Cambridge, ESADE management school in Barcelona, and various consultancy projects around the world. His lectures to company executives on the cyber-space have gained cult status. This book provides a complete theory of cybernetics, information and organization.
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paper_title: Improving Performance: How to Manage the White Space on the Organization Chart

paper_content:

List of Figures and Tables v Foreword ix Preface xi The Authors xvii PART ONE: A FRAMEWORK FOR IMPROVING PERFORMANCE 1 1 Viewing Organizations as Systems 3 2 Three Levels of Performance: Organization, Process, and Job/Performer 12 PART TWO: EXPLORING THE THREE LEVELS OF PERFORMANCE 27 3 The Organization Level of Performance 29 4 The Process Level of Performance 42 5 The Job/Performer Level of Performance 62 PART THREE: APPLYING THE THREE LEVELS OF PERFORMANCE 75 6 Linking Performance to Strategy 77 7 Moving from Annual Programs to Sustained Performance Improvement 86 8 Diagnosing and Improving Performance: A Case Study 97 9 Project Definition: The Ten Essential Steps 110 10 Process Analysis and Design: The Ten Essential Steps 140 11 Overcoming the Seven Deadly Sins of Process Improvement 174 12 Measuring Performance and Designing a Performance Management System 182 13 Managing Processes and Organizations as Systems 211 14 Designing an Organization Structure That Works 226 15 Creating a Performance-Based Human Resource Development Function 244 16 Developing an Action Plan for Performance Improvement 259 Index 264 Instructor s Guide 270
---
paper_title: Process performance measurement system: A tool to support process-based organizations

paper_content:

In order to gain long-term competitive advantages many companies are focusing on business processes wherein functional organizations are replaced by process organizations. In this paper, it is argued that improvement of business processes, radically or stepwise, is essential and should be supported by a holistic process performance measurement system (PPMS). Based on the literature and practical experience - gained through a 2-year project with four enterprises - a framework for conceptualizing and developing a PPMS is presented and lessons learned are outlined.
---
paper_title: Viewing Systems as Services: A Fresh Approach in the IS Field

paper_content:

Despite wide agreement that we are in a service-dominated economy, there has been little movement toward treating service and service metaphors as core aspects of the IS field. This tutorial proposes that viewing systems as services is a potentially fruitful but generally unexplored approach for thinking about systems in organizations, systems analysis, and numerous applications of IT. An extension of past research in several areas, viewing systems as services proves to be an umbrella for developing new systems analysis and design methods, improving business/IT communication, and finding practical paths toward greater relevance and significance in business and society.
---
paper_title: Using BPM governance to align systems and practice

paper_content:

Purpose – The purpose of this paper is to propose a business process management (BPM) governance model that sets BPM decision making, along with roles and responsibilities. The setting context of the study is a government‐owned corporation operating in Australia.Design/methodology/approach – A qualitative case study examined and analysed organisational documents using a content analysis approach. Results of document analysis are used to inform a series of in‐depth interviews of key stakeholders in the organisation. Interviews are analysed using a constant comparison method to derive themes and build categories of description.Findings – A BPM governance model is proposed. Results of thematic analysis are interpreted against the framework of the BPM governance model, leading to findings that include implications for theory and practice.Practical implications – In practical terms, the research shows how BPM practice can be aligned and integrated with the corporate governance and management systems in the sel...
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paper_title: Aligning Business and IT: The Process-Driven Architecture Model

paper_content:

Due to the fact that the corporate IT function is tightly coupled to enterprise processes and organization, today's IT is driven by the same dynamics as the enterprise itself. Based on this observation a four-layer process-driven architecture (PDA) model is derived which explicitly addresses current business and IT issues alike. The applicability of the model is demonstrated on both the descriptive and the prescriptive level of a theory
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paper_title: The new dynamics of strategy: sense-making in a complex and complicated world

paper_content:

In this paper, we challenge the universality of three basic assumptions prevalent in organizational decision support and strategy: assumptions of order, of rational choice, and of intent. We describe the Cynefin framework, a sense-making device we have developed to help people make sense of the complexities made visible by the relaxation of these assumptions. The Cynefin framework is derived from several years of action research into the use of narrative and complexity theory in organizational knowledge exchange, decision-making, strategy, and policy-making. The framework is explained, its conceptual underpinnings are outlined, and its use in group sense-making and discourse is described. Finally, the consequences of relaxing the three basic assumptions, using the Cynefin framework as a mechanism, are considered.
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paper_title: Strategic Business Process Management for Organisational Effectiveness

paper_content:

Abstract This paper examines Business Process Management (BPM) as a strategic management tool based on case study research. It seeks to clarify some of the uncertainties and ambiguities of the subject. A number of key themes of Business Process Management are developed and discussed, based on the experience of more mature Business Process Management organisations. These themes have implications for organisations seeking to improve their organisational effectiveness.
---
paper_title: Reengineering the Corporation: A Manifesto for Business Revolution.

paper_content:

The article reviews the book “Reengineering the Corporation: A Manifesto for Business Revolution,” by Michael Hammer and James Champy.
---
paper_title: Building a Process Performance Measurement System: Some Early Experiences

paper_content:

In order to gain a competitive advantage many companies are engaging in the reorgani zation of their business processes and implementing process-based management. However, the effects of such change programmes are often not readily apparent. Process Performance Measurement Systems (PPMS) can be used to deal with this shortcoming. The authors argue that modern process-oriented organizations need to establish a system which provides comprehensive and timely information on the performance of business processes. Based on the authors' experience with several enterpri ses, an approach to composi ng a sound PPMS is described and conclusions are reported .
---
paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
---
paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
---
paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
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paper_title: PERFORMANCE MANAGEMENT: A FRAMEWORK FOR MANAGEMENT CONTROL SYSTEMS RESEARCH

paper_content:

Abstract This paper proposes a framework for analysing the operation of management control systems structured around five central issues. These issues relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops. Their central focus is on the management of organizational performance. Because the framework has been inductively developed, its application is `tested' against three major systems of organizational control, namely budgeting, economic value added and the balanced scorecard. In each case, neglected areas of development are exposed and fruitful topics for research identified. It is believed that the framework can usefully be developed further by its use in analysing other instances of management control systems practice, and that case-based, longitudinal studies provide the best route to this end.
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paper_title: Designing, implementing and updating performance measurement systems

paper_content:

This paper addresses issues met when designing, implementing, using and continuously updating performance measurement systems in manufacturing companies. The paper develops, from theory, a framework for analysing the implementation of a performance measurement system and uses this framework to interpret three longitudinal case studies. The paper concludes that specific processes are required to continuously align the performance measurement system with strategy. When these processes are combined with a well defined model of strategic success, the measurement system can enhance the strategic management process by challenging the assumptions and the strategy itself.
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paper_title: Performance measurement system

paper_content:

This paper explains the importance of measuring performance and presents the Kanji Business Excellence Measurement System (KBEMS). An overview of performance measurement reveals that traditional systems have several drawbacks and do not fully support business excellence. KBEMS overcomes some of the limitations of current performance measurement systems and responds to the main requisites of a good performance system. Its criteria, which combine the fundamentals of Kanji's Business Excellence Model (KBEM) (see Kanji, 1998, 2002) and Kanji's Business Scorecard (KBS) see Kanji & Moura e S´a, 2002), will be presented in some detail and the methodology behind its development and application discussed. The performance measurement system proposed is the basis of a new certification scheme that aims to demonstrate that an organization is following the Critical Success Factors (CSFs) and developing adequate measurement methodologies to check progress and drive improvement. Kanji-certification is briefly discussed,...
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paper_title: Strategic performance measurement and incentive compensation

paper_content:

Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communicating organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice.
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paper_title: Assessing some distinctive dimensions of performance feedback information in high performing plants

paper_content:

A primary function of the Performance Measurement System is to provide employees with information on their past performance, allowing them to assess the outcomes of their actions, and therefore if they are meeting or not the objectives they are given. This work aims at contributing to the understanding of how the effectiveness of performance feedback information can be improved by defining a set of distinct performance feedback dimensions based on a PMS literature review, and by validating it empirically on an international sample of 164 manufacturing organisations. The proposed dimensions are: relevance as performance feedback orientation to the achievement of objectives; dynamic adjustment of performance feedback; relevance as usefulness of cost performance feedback; relevance as usefulness of non‐cost performance feedback; timeliness of shop‐floor performance feedback; personal performance feedback; and feedback on the overall process performances. The analysis shows that these dimensions are distinct, thus allowing to deal with them separately both in PMS design and audit. As far as the effectiveness of the performance feedback is concerned, it emerges that for several dimensions higher scores are associated to higher operating performances (cost, time and quality), but in one case this only holds for managers and in another one only for supervisors.
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paper_title: Performance Measurement Systems Must Be Engineered

paper_content:

The aim of this paper, which puts special emphasis on IT-related aspects, is threefold. • First, it defines requirements a modern Performance Measurements System (PMS) should meet. The list of requirements generated can be used both to assess a current PMS, and to identify ways to improve an existing PMS. • Second, it reports the findings of an empirical study, which seeks to identify the shortcomings of existing PMSs. • Third, a life cycle for PMSs is suggested.
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paper_title: Performance implications of strategic performance measurement in financial services firms

paper_content:

This study examines the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers. We find consistent evidence that firms making more extensive use of a broad set of financial and (particularly) non-financial measures than firms with similar strategies or value drivers have higher measurement system satisfaction and stock market returns. However, we find little support for the alignment hypothesis that more or less extensive measurement than predicted by the firm's strategy or value drivers adversely affect performance. Instead, our results indicate that greater measurement emphasis and diversity than predicted by our benchmark model is associated with higher satisfaction and stock market performance. Our results also suggest that greater measurement diversity relative to firms with similar value drivers has a stronger relationship with stock market performance than greater measurement on an absolute scale. Finally, the balanced scorecard process, economic value measurement, and causal business modeling are associated with higher measurement system satisfaction, but exhibit almost no association with economic performance.
---
paper_title: The Basics of Performance Measurement

paper_content:

Performance measurement -- Types of performance measures -- A family of measures -- Performance measurement hierarchies -- Units of measure -- Collection and distribution -- Performance measure displays -- Interpretation and action -- Putting it all together.
---
paper_title: Ethical dilemmas in performance measurement

paper_content:

In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.
---
paper_title: Performance measurement and performance management

paper_content:

Abstract Performance management creates the context for — and the measures of — performance. Performance is defined as the potential for future successful implementation of actions in order to reach the objectives and targets. The article takes the view that performance is constructed by the management system and by managers. Performance management precedes performance measurement and gives it meaning.
---
paper_title: Business Performance Measurement. Theory and Practice

paper_content:

Neely, Andy (ed.): Business Performance Measurement. Theory and Practice Cambridge University Press, 2002, ISBN 052180342X, EUR 55,58 During the 1980s it became ever clearer that the leading industrial nations were developing towards service and information societies. Accordingly, new focal points in the economy and companies as well as in their scientific reflection and intervention have emerged. Among other things performance is no longer understood only in a narrow physical-technical or financial sense. A wider, multi-dimensional range of causes, aspects and consequences of business performance and its measurement were identified. In recognition of this, Andy Neely, director of the Centre for Business Performance at Cranfield School of Management, has edited a book about 'business performance measurement: This anthology is intended to be a state-of-the-art book and comes in six chapters. In the first chapter some functional analysis of performance are provided. Contributions towards a theoretical foundation of performance measurement are offered in the second chapter. They are followed in the third chapter by papers which shall give an overview of different methodologies and operational frameworks of measurement systems. The fourth chapter is more about practical applications of performance measurement, the fifth chapter about specific measures of operational performance, and in the last chapter some possible trends are being described. Taken together, the papers are not only well elaborated but deliver interesting insights and they give the reader much food for thought. But this anthology additionally makes a high claim: Not only shall a comprehensive overview about the problem of operational performance measurement be provided but also a contribution to the methodological foundation of operational performance measurement as a profession. If one assesses the book with regard to these targets a more equivocal picture appears. In the first chapter operational performance is considered with respect to the functional areas of accounting, marketing, operations and management. Although the latter contribution is laid out relatively broadly and an interesting suggestion for an `activity-centric performance measurement' is provided it is hard to understand why such functional areas as Human Resource Management or organizational aspects are not also considered. Hence, individual and social dimensions of performance are not being taken into account sufficiently. This might reduce possible insights since it is widely known that especially operational performance and value added have their roots in people's skills and (social) action. Because of the restriction on the four functional areas, which are surely of considerable importance, the reasoning remains trapped in a relatively narrow understanding of operational value drivers and indicators. The second chapter is about the theoretical foundation of performance measurement. In the first two papers by Lebas / Euske and Austin / Gitell, very structured and thoughtful ideas concerning performance and the design of performance measurement systems are provided (however, the empirical example of performance measurement in the airline industry in the second paper, although very interesting, might be in this chapter out of place). Against that, the papers by Osterloh / Frey concerning the impact of performance-related salary components on motivation and by Emmanuel about the tolerance of senior managers toward dysfunctional behaviour may not contribute much to a theoretical foundation of performance measurement. Here, it might be argued that the space could have been used better. For example, the subjectivity and interest-orientation of all measurement and valuation (especially in economy and economics) are not sufficiently made a subject of discussion. Although it is "merely" about measurement and not about the management of performance; who's perceptions and objectives are being taken into account and being measured by which criteria and how they are linked to other measures (headwords: main targets of a company, stakeholders' interests, short-term and budget orientation versus long-term and sustainable value-driver orientation) are of principle relevance for every operational performance measurement (system) and an important part of their theoretical foundation. …
---
paper_title: PERFORMANCE MANAGEMENT: A FRAMEWORK FOR MANAGEMENT CONTROL SYSTEMS RESEARCH

paper_content:

Abstract This paper proposes a framework for analysing the operation of management control systems structured around five central issues. These issues relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops. Their central focus is on the management of organizational performance. Because the framework has been inductively developed, its application is `tested' against three major systems of organizational control, namely budgeting, economic value added and the balanced scorecard. In each case, neglected areas of development are exposed and fruitful topics for research identified. It is believed that the framework can usefully be developed further by its use in analysing other instances of management control systems practice, and that case-based, longitudinal studies provide the best route to this end.
---
paper_title: Performance measurement system

paper_content:

This paper explains the importance of measuring performance and presents the Kanji Business Excellence Measurement System (KBEMS). An overview of performance measurement reveals that traditional systems have several drawbacks and do not fully support business excellence. KBEMS overcomes some of the limitations of current performance measurement systems and responds to the main requisites of a good performance system. Its criteria, which combine the fundamentals of Kanji's Business Excellence Model (KBEM) (see Kanji, 1998, 2002) and Kanji's Business Scorecard (KBS) see Kanji & Moura e S´a, 2002), will be presented in some detail and the methodology behind its development and application discussed. The performance measurement system proposed is the basis of a new certification scheme that aims to demonstrate that an organization is following the Critical Success Factors (CSFs) and developing adequate measurement methodologies to check progress and drive improvement. Kanji-certification is briefly discussed,...
---
paper_title: Strategic performance measurement and incentive compensation

paper_content:

Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communicating organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice.
---
paper_title: Assessing some distinctive dimensions of performance feedback information in high performing plants

paper_content:

A primary function of the Performance Measurement System is to provide employees with information on their past performance, allowing them to assess the outcomes of their actions, and therefore if they are meeting or not the objectives they are given. This work aims at contributing to the understanding of how the effectiveness of performance feedback information can be improved by defining a set of distinct performance feedback dimensions based on a PMS literature review, and by validating it empirically on an international sample of 164 manufacturing organisations. The proposed dimensions are: relevance as performance feedback orientation to the achievement of objectives; dynamic adjustment of performance feedback; relevance as usefulness of cost performance feedback; relevance as usefulness of non‐cost performance feedback; timeliness of shop‐floor performance feedback; personal performance feedback; and feedback on the overall process performances. The analysis shows that these dimensions are distinct, thus allowing to deal with them separately both in PMS design and audit. As far as the effectiveness of the performance feedback is concerned, it emerges that for several dimensions higher scores are associated to higher operating performances (cost, time and quality), but in one case this only holds for managers and in another one only for supervisors.
---
paper_title: Performance implications of strategic performance measurement in financial services firms

paper_content:

This study examines the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers. We find consistent evidence that firms making more extensive use of a broad set of financial and (particularly) non-financial measures than firms with similar strategies or value drivers have higher measurement system satisfaction and stock market returns. However, we find little support for the alignment hypothesis that more or less extensive measurement than predicted by the firm's strategy or value drivers adversely affect performance. Instead, our results indicate that greater measurement emphasis and diversity than predicted by our benchmark model is associated with higher satisfaction and stock market performance. Our results also suggest that greater measurement diversity relative to firms with similar value drivers has a stronger relationship with stock market performance than greater measurement on an absolute scale. Finally, the balanced scorecard process, economic value measurement, and causal business modeling are associated with higher measurement system satisfaction, but exhibit almost no association with economic performance.
---
paper_title: Integrated performance measurement systems: a development guide

paper_content:

The performance management process is seen as a closed loop control system which deploys policy and strategy, and obtains feedback from various levels in order to manage the performance of the business. The performance measurement system is the information system which is at the heart of the performance management process and it is of critical importance to the effective and efficient functioning of the performance management system. Research identifies two critical elements with respect to the content and structure of the performance measurement system. These are: integrity and deployment. The viable systems model (VSM) provides a framework for assessing the integrity of the performance measurement system. The reference model developed for integrated performance measurement systems provides a framework against which performance measurement systems can be designed and audited.
---
paper_title: Ethical dilemmas in performance measurement

paper_content:

In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.
---
paper_title: Implementing performance measurement systems: a literature review

paper_content:

Currently, there is a great interest in performance measurement, with many companies attempting to implement the balanced scorecard. However, there is also evidence that many of these implementations are not successful. This paper reviews the different performance measurement system design processes published in the literature and creates a framework for comparing alternative approaches. The paper then proceeds to review the literature on performance measurement system implementations and concludes that the performance measurement literature is at the stage of identifying difficulties and pitfalls to be avoided based on practitioner experience with few published research studies. This paper is the first of two, the second going on to consider performance measurement implementation from the point of view of the change management literature.
---
paper_title: A Stakeholder Approach to Strategic Performance Measurement

paper_content:

Traditional accounting-based performance measurement systems are unsuited to current organizations in which the relationships with employees, customers, suppliers, and other stakeholders have changed, say these authors. Established measures lack the focus to evaluate intangibles such as service, innovation, employee relations, and flexibility. A stakeholder approach to performance measurement captures strategic planning issues, while the choices a company makes in strategic planning direct the design of the performance measurement system. ::: ::: Atkinson et al. define two groups of stakeholders: environmental (customers, owners, and the community) and process (employees and suppliers). The company exists to serve the objectives of the stakeholders, which become its primary objectives. What the company expects from and gives to each stakeholder group to achieve its primary objectives are its secondary objectives. The company must plan for and negotiate explicit and implicit contracts with stakeholders and evaluate whether the plan meets the expectations of all stakeholders. ::: ::: Employees design, implement, and manage processes to achieve the secondary objectives, expecting the primary objectives to result. Therefore, according to the authors, the company's performance measurement system must evaluate all processes based on their contribution to achieving secondary objectives. In their view, the system, which is the heart of a company's control system, must: ::: ::: 1. Help evaluate whether the company is getting expected contributions from employees and suppliers and returns from customers. ::: ::: 2. Help evaluate whether the company is giving each stakeholder group what it needs to continue to contribute. ::: ::: 3. Guide the design and implementation of processes that contribute to the secondary objectives. ::: ::: 4. Help evaluate the company's planning and implicit and explicit contracts with its stakeholders. ::: ::: Performance measurement has a coordinating role, in which it directs attention to the company's primary and secondary objectives. It has a monitoring role, in which it measures and reports performance in meeting stakeholder requirements. And it has a diagnostic role, in which it promotes understanding of how process performance affects organizational learning and performance. ::: ::: The authors examine the performance measurement system at the Bank of Montreal, whose objective was to maximize long-term return on investment for shareowners. The bank wanted its system to: ::: ::: 1. Focus decision makers on what drives success. ::: ::: 2. Help management understand and communicate to people outside and inside the bank what contributes to primary financial objectives. ::: ::: 3. Diagnose what drives current profitability. ::: ::: 4. Form a basis for performance management. ::: ::: The authors' model is a vital system that includes both financial and nonfinancial measures of performance to help an organization's members understand and evaluate the factors for success.
---
paper_title: Performance measurement and performance management

paper_content:

Abstract Performance management creates the context for — and the measures of — performance. Performance is defined as the potential for future successful implementation of actions in order to reach the objectives and targets. The article takes the view that performance is constructed by the management system and by managers. Performance management precedes performance measurement and gives it meaning.
---
paper_title: Business Performance Measurement. Theory and Practice

paper_content:

Neely, Andy (ed.): Business Performance Measurement. Theory and Practice Cambridge University Press, 2002, ISBN 052180342X, EUR 55,58 During the 1980s it became ever clearer that the leading industrial nations were developing towards service and information societies. Accordingly, new focal points in the economy and companies as well as in their scientific reflection and intervention have emerged. Among other things performance is no longer understood only in a narrow physical-technical or financial sense. A wider, multi-dimensional range of causes, aspects and consequences of business performance and its measurement were identified. In recognition of this, Andy Neely, director of the Centre for Business Performance at Cranfield School of Management, has edited a book about 'business performance measurement: This anthology is intended to be a state-of-the-art book and comes in six chapters. In the first chapter some functional analysis of performance are provided. Contributions towards a theoretical foundation of performance measurement are offered in the second chapter. They are followed in the third chapter by papers which shall give an overview of different methodologies and operational frameworks of measurement systems. The fourth chapter is more about practical applications of performance measurement, the fifth chapter about specific measures of operational performance, and in the last chapter some possible trends are being described. Taken together, the papers are not only well elaborated but deliver interesting insights and they give the reader much food for thought. But this anthology additionally makes a high claim: Not only shall a comprehensive overview about the problem of operational performance measurement be provided but also a contribution to the methodological foundation of operational performance measurement as a profession. If one assesses the book with regard to these targets a more equivocal picture appears. In the first chapter operational performance is considered with respect to the functional areas of accounting, marketing, operations and management. Although the latter contribution is laid out relatively broadly and an interesting suggestion for an `activity-centric performance measurement' is provided it is hard to understand why such functional areas as Human Resource Management or organizational aspects are not also considered. Hence, individual and social dimensions of performance are not being taken into account sufficiently. This might reduce possible insights since it is widely known that especially operational performance and value added have their roots in people's skills and (social) action. Because of the restriction on the four functional areas, which are surely of considerable importance, the reasoning remains trapped in a relatively narrow understanding of operational value drivers and indicators. The second chapter is about the theoretical foundation of performance measurement. In the first two papers by Lebas / Euske and Austin / Gitell, very structured and thoughtful ideas concerning performance and the design of performance measurement systems are provided (however, the empirical example of performance measurement in the airline industry in the second paper, although very interesting, might be in this chapter out of place). Against that, the papers by Osterloh / Frey concerning the impact of performance-related salary components on motivation and by Emmanuel about the tolerance of senior managers toward dysfunctional behaviour may not contribute much to a theoretical foundation of performance measurement. Here, it might be argued that the space could have been used better. For example, the subjectivity and interest-orientation of all measurement and valuation (especially in economy and economics) are not sufficiently made a subject of discussion. Although it is "merely" about measurement and not about the management of performance; who's perceptions and objectives are being taken into account and being measured by which criteria and how they are linked to other measures (headwords: main targets of a company, stakeholders' interests, short-term and budget orientation versus long-term and sustainable value-driver orientation) are of principle relevance for every operational performance measurement (system) and an important part of their theoretical foundation. …
---
paper_title: Business Process Reengineering Breakpoint Strategies For Market Dominance

paper_content:

Thank you for reading business process reengineering breakpoint strategies for market dominance. As you may know, people have search numerous times for their chosen readings like this business process reengineering breakpoint strategies for market dominance, but end up in malicious downloads. Rather than reading a good book with a cup of coffee in the afternoon, instead they juggled with some harmful bugs inside their laptop.
---
paper_title: Towards a definition of a business performance measurement system

paper_content:

Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on one an each other's work. The purpose of this paper is to identify the key characteristics of a BPM system, by reviewing the different definitions of a BPM system that exist in the literature. This work aims to open a debate on what are the necessary and sufficient conditions of a BPM system. It is also hoped that a greater level of clarity in the performance measurement research arena will be encouraged.Design/methodology/approach – The performance measurement literature is reviewed using a systematic approach.Findings – Based on this research, a set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies.Research limitatio...
---
paper_title: PERFORMANCE MANAGEMENT: A FRAMEWORK FOR MANAGEMENT CONTROL SYSTEMS RESEARCH

paper_content:

Abstract This paper proposes a framework for analysing the operation of management control systems structured around five central issues. These issues relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops. Their central focus is on the management of organizational performance. Because the framework has been inductively developed, its application is `tested' against three major systems of organizational control, namely budgeting, economic value added and the balanced scorecard. In each case, neglected areas of development are exposed and fruitful topics for research identified. It is believed that the framework can usefully be developed further by its use in analysing other instances of management control systems practice, and that case-based, longitudinal studies provide the best route to this end.
---
paper_title: The Productivity Term

paper_content:

Productivity - to some, the word prompts images of smoothly running processes and operations displaying efficiency to an extent that borders on sheer perfection and beauty. Others react with anger when someone mentions productivity. To them, productivity is equivalent with having to work harder for less pay, lay-offs and the like. What is this mysterious concept of productivity? How did it start and what has it come to mean?
---
paper_title: A Framework for the Impact of IT on Organizational Performance

paper_content:

Purpose – Despite the constant stream of research investigating information technology (IT) business value, IT capabilities, and competitive advantage, researchers are calling for a more coherent understanding of the firm‐level impacts of IT, and how those firm‐level impacts can be measured. The purpose of this study is to investigate the multitude of organization‐level studies of the impact of IT.Design/methodology/approach – Meta‐analysis of IS literature from 2001‐2009.Findings – The findings are synthesized into an overarching framework of the impact of IT at the organization level. The framework categorizes measures of the impact of IT into productivity, profitability, and intangible benefits, while the antecedents of IT impact are categorized into IT resources, IT capabilities, IT/business alignment and external factors.Originality/value – The research framework proposed provides a comprehensive snapshot of IS studies on organizational performance.
---
paper_title: The role of performance measurement in business process re‐engineering

paper_content:

This paper argues that a performance measurement system (PMS) is a prerequisite to the introduction of business process re‐engineering (BPR) based on the role it plays in the phases of introducing change. This hypothesis was tested by examining the relationship between the congruence of PMS and the concepts of empowerment, integration and strategic alignment. Data were collected from 301 respondents in 19 manufacturing and 30 financial companies in Bahrain. Analysis indicated that PMS and strategic alignment are strongly related, empowerment is moderately related and integration showed a weak relationship.
---
paper_title: Cross-Functional Product Development Teams, Creativity, and the Innovativeness of New Consumer Products

paper_content:

Abstract Multiple studies have found that the primary determinant of new product failure is an absence of innovativeness—the extent to which a new product provides meaningfully unique benefits. Given the persistence of this finding and the growing use of cross-functional teams in new product development projects, the authors examine how innovativeness is affected by various characteristics of cross-functional teams and contextual influences on the team. On the basis of a study of 141 cross-functional product development teams, the authors find that innovativeness is positively related to the strength of superordinate identity in the team, encouragement to take risk, customers’ influence, and active monitoring of the project by senior management. Beyond a moderate level, social cohesion among team members has a negative effect on innovativeness. The effect of superordinate identity on innovativeness is strengthened by encouragement to take risk and weakened by social cohesion. Functional diversity has no e...
---
paper_title: Performance measurement system

paper_content:

This paper explains the importance of measuring performance and presents the Kanji Business Excellence Measurement System (KBEMS). An overview of performance measurement reveals that traditional systems have several drawbacks and do not fully support business excellence. KBEMS overcomes some of the limitations of current performance measurement systems and responds to the main requisites of a good performance system. Its criteria, which combine the fundamentals of Kanji's Business Excellence Model (KBEM) (see Kanji, 1998, 2002) and Kanji's Business Scorecard (KBS) see Kanji & Moura e S´a, 2002), will be presented in some detail and the methodology behind its development and application discussed. The performance measurement system proposed is the basis of a new certification scheme that aims to demonstrate that an organization is following the Critical Success Factors (CSFs) and developing adequate measurement methodologies to check progress and drive improvement. Kanji-certification is briefly discussed,...
---
paper_title: Strategic performance measurement and incentive compensation

paper_content:

Management accountants have developed strategic performance measurement to focus decision-making attention on variables that are critical to the organisation's success and then to use realised performance on those variables to reward individual performance. This accomplishes the important objective of communicating organisation objectives to decision-makers and aligning their activities with those objectives. After discussing the elements of strategic performance measurement, this paper illustrates the application of strategic performance measurement using an example adapted from practice.
---
paper_title: Assessing some distinctive dimensions of performance feedback information in high performing plants

paper_content:

A primary function of the Performance Measurement System is to provide employees with information on their past performance, allowing them to assess the outcomes of their actions, and therefore if they are meeting or not the objectives they are given. This work aims at contributing to the understanding of how the effectiveness of performance feedback information can be improved by defining a set of distinct performance feedback dimensions based on a PMS literature review, and by validating it empirically on an international sample of 164 manufacturing organisations. The proposed dimensions are: relevance as performance feedback orientation to the achievement of objectives; dynamic adjustment of performance feedback; relevance as usefulness of cost performance feedback; relevance as usefulness of non‐cost performance feedback; timeliness of shop‐floor performance feedback; personal performance feedback; and feedback on the overall process performances. The analysis shows that these dimensions are distinct, thus allowing to deal with them separately both in PMS design and audit. As far as the effectiveness of the performance feedback is concerned, it emerges that for several dimensions higher scores are associated to higher operating performances (cost, time and quality), but in one case this only holds for managers and in another one only for supervisors.
---
paper_title: Bain's global 2007 management tools and trends survey

paper_content:

Purpose – The purpose of this article is to survey and analyze current patterns of use in corporate settings of strategic management tools and techniques. The authors interview hundreds of corporate leaders to ascertain which tools executives say they find most effective.Design/methodology/approach – In 1993, Bain & Company launched a multiyear research project to get the facts about management tool use. Over 12 years Bain assembled a global database of more than 7,000 respondents, including 960 this year. They supplement the survey with follow‐up interviews to probe the specifics of tool use in individual companies.Findings – Companies are employing more tools, but they appear to be finding them less effective. Usage increased, yet the average overall satisfaction rating dropped. Another finding was that successful use of tools – and executives' willingness to use them – is influenced by the ability to measure and communicate resulting benefits.Research limitations/implications – This survey formerly was...
---
paper_title: Performance Measurement Systems Must Be Engineered

paper_content:

The aim of this paper, which puts special emphasis on IT-related aspects, is threefold. • First, it defines requirements a modern Performance Measurements System (PMS) should meet. The list of requirements generated can be used both to assess a current PMS, and to identify ways to improve an existing PMS. • Second, it reports the findings of an empirical study, which seeks to identify the shortcomings of existing PMSs. • Third, a life cycle for PMSs is suggested.
---
paper_title: Cross-Functional Integration and New Product Success: An Empirical Investigation of the Findings

paper_content:

Abstract Although cross-functional integration is often considered an important element in a successful new product development program, a great deal of variance exists in extant literature regarding how integration is defined and implemented and how relevant studies are conducted. The authors attempt to bring clarity to a diverse set of 25 studies that investigate cross-functional integration by empirically analyzing 146 correlations between integration and aspects of new product success. The authors examine the impact of 12 potential moderators that affect the integration–success link using meta-analysis techniques. The findings indicate that though cross-functional integration may indeed have a direct impact on success, the combination of integration with other variables may be of greater importance. Furthermore, because most of the nine variables that significantly affect the integration–success relationship are either managerially controlled or industry specific, the findings imply that firms should ...
---
paper_title: Performance implications of strategic performance measurement in financial services firms

paper_content:

This study examines the relation between measurement system satisfaction, economic performance, and two general approaches to strategic performance measurement: greater measurement diversity and improved alignment with firm strategy and value drivers. We find consistent evidence that firms making more extensive use of a broad set of financial and (particularly) non-financial measures than firms with similar strategies or value drivers have higher measurement system satisfaction and stock market returns. However, we find little support for the alignment hypothesis that more or less extensive measurement than predicted by the firm's strategy or value drivers adversely affect performance. Instead, our results indicate that greater measurement emphasis and diversity than predicted by our benchmark model is associated with higher satisfaction and stock market performance. Our results also suggest that greater measurement diversity relative to firms with similar value drivers has a stronger relationship with stock market performance than greater measurement on an absolute scale. Finally, the balanced scorecard process, economic value measurement, and causal business modeling are associated with higher measurement system satisfaction, but exhibit almost no association with economic performance.
---
paper_title: The Basics of Performance Measurement

paper_content:

Performance measurement -- Types of performance measures -- A family of measures -- Performance measurement hierarchies -- Units of measure -- Collection and distribution -- Performance measure displays -- Interpretation and action -- Putting it all together.
---
paper_title: Ethical dilemmas in performance measurement

paper_content:

In this article we discuss the ethical dilemmas facing performance evaluators and the "evaluatees" whose performances are measured in a business context. The concepts of role morality and common morality are used to develop a framework of behaviors that are normally seen as the moral responsibilities of these actors. This framework is used to analyze, based on four empirical situations, why the implementation of a performance measurement system has not been as effective as expected. It was concluded that, in these four cases, unethical behavior (i.e. deviations from the ethical behaviors identified in the framework) provided, at least to some extent, an explanation for the lower than expected effectiveness of the performance measurement procedures. At the end of the paper we present an agenda for further research through which the framework could be further developed and systematically applied to a broader set of cases.
---
paper_title: Measurement in business processes: a systematic review

paper_content:

Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
---
paper_title: A Stakeholder Approach to Strategic Performance Measurement

paper_content:

Traditional accounting-based performance measurement systems are unsuited to current organizations in which the relationships with employees, customers, suppliers, and other stakeholders have changed, say these authors. Established measures lack the focus to evaluate intangibles such as service, innovation, employee relations, and flexibility. A stakeholder approach to performance measurement captures strategic planning issues, while the choices a company makes in strategic planning direct the design of the performance measurement system. ::: ::: Atkinson et al. define two groups of stakeholders: environmental (customers, owners, and the community) and process (employees and suppliers). The company exists to serve the objectives of the stakeholders, which become its primary objectives. What the company expects from and gives to each stakeholder group to achieve its primary objectives are its secondary objectives. The company must plan for and negotiate explicit and implicit contracts with stakeholders and evaluate whether the plan meets the expectations of all stakeholders. ::: ::: Employees design, implement, and manage processes to achieve the secondary objectives, expecting the primary objectives to result. Therefore, according to the authors, the company's performance measurement system must evaluate all processes based on their contribution to achieving secondary objectives. In their view, the system, which is the heart of a company's control system, must: ::: ::: 1. Help evaluate whether the company is getting expected contributions from employees and suppliers and returns from customers. ::: ::: 2. Help evaluate whether the company is giving each stakeholder group what it needs to continue to contribute. ::: ::: 3. Guide the design and implementation of processes that contribute to the secondary objectives. ::: ::: 4. Help evaluate the company's planning and implicit and explicit contracts with its stakeholders. ::: ::: Performance measurement has a coordinating role, in which it directs attention to the company's primary and secondary objectives. It has a monitoring role, in which it measures and reports performance in meeting stakeholder requirements. And it has a diagnostic role, in which it promotes understanding of how process performance affects organizational learning and performance. ::: ::: The authors examine the performance measurement system at the Bank of Montreal, whose objective was to maximize long-term return on investment for shareowners. The bank wanted its system to: ::: ::: 1. Focus decision makers on what drives success. ::: ::: 2. Help management understand and communicate to people outside and inside the bank what contributes to primary financial objectives. ::: ::: 3. Diagnose what drives current profitability. ::: ::: 4. Form a basis for performance management. ::: ::: The authors' model is a vital system that includes both financial and nonfinancial measures of performance to help an organization's members understand and evaluate the factors for success.
---
paper_title: Performance measurement and performance management

paper_content:

Abstract Performance management creates the context for — and the measures of — performance. Performance is defined as the potential for future successful implementation of actions in order to reach the objectives and targets. The article takes the view that performance is constructed by the management system and by managers. Performance management precedes performance measurement and gives it meaning.
---
paper_title: Viewing Systems as Services: A Fresh Approach in the IS Field

paper_content:

Despite wide agreement that we are in a service-dominated economy, there has been little movement toward treating service and service metaphors as core aspects of the IS field. This tutorial proposes that viewing systems as services is a potentially fruitful but generally unexplored approach for thinking about systems in organizations, systems analysis, and numerous applications of IT. An extension of past research in several areas, viewing systems as services proves to be an umbrella for developing new systems analysis and design methods, improving business/IT communication, and finding practical paths toward greater relevance and significance in business and society.
---
paper_title: Unleashing the integration potential of ERP systems: The role of process‐based performance measurement systems

paper_content:

Despite the large investments recently made in ERP systems, many companies are beginning to admit that the real impact of ERPs on management styles and practices is actually well below expectations, especially on the front of organizational integration. It is argued that ERP systems possess integrating capabilities only at a potential stage: their simple physical implementation is not enough to activate their inner potentialities. ERP systems can enact substantial organizational integration, only if they rely on a sound business process architecture. When the process dimension is absent from the implementation, the integration potential of ERP systems is frozen. It is argued that this situation can be unfrozen by making processes visible: the introduction of a process‐based performance measurement system can help to unleash the power of integration, by making the processes visible to people.
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paper_title: The new dynamics of strategy: sense-making in a complex and complicated world

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In this paper, we challenge the universality of three basic assumptions prevalent in organizational decision support and strategy: assumptions of order, of rational choice, and of intent. We describe the Cynefin framework, a sense-making device we have developed to help people make sense of the complexities made visible by the relaxation of these assumptions. The Cynefin framework is derived from several years of action research into the use of narrative and complexity theory in organizational knowledge exchange, decision-making, strategy, and policy-making. The framework is explained, its conceptual underpinnings are outlined, and its use in group sense-making and discourse is described. Finally, the consequences of relaxing the three basic assumptions, using the Cynefin framework as a mechanism, are considered.
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paper_title: Performance measurement system for business processes

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All companies need to know at what level and to what extent they are complying with their objectives. We present a system called PMS-BP (performance measurement system for business processes) which has been designed to define indicators and evaluate company performance. The system is used to measure performance through the integrated management of business processes and to define indicators or parameters at all levels of the company. It also detects the linkages that exist between parameters at different levels and associates them with the company's objectives and strategies through critical success factors. PMS-BP has been built around three components: a methodology, an architecture and a performance measurement structure. The interconnection between the different components makes it easy to constantly trace the relationships between the different performance measurement elements at different levels (enterprise, business entity, processes, etc.). Processes are analysed by means of different types of gra...
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paper_title: Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management

paper_content:

Strategic cost management is deliberate decision-making aimed at aligning the firm's cost structure with its strategy and optimizing the enactment of the strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm. Strategic cost management takes two forms: structural cost management, which employs tools of organizational design, product design and process design to build a cost structure that is coherent with strategy; and executional cost management, which employs various measurement and analysis tools (e.g., variance analysis, analysis of cost drivers) to evaluate cost performance. In this chapter I develop a model that relates strategic cost management to strategy development and performance evaluation. I argue that although management accounting research has advanced our understanding of executional cost management, other management fields have done more to advance our understanding of structural cost management. I review research in a variety of management fields to illustrate this point. I conclude by proposing that management accounting researchers are uniquely qualified to create a body of strategic cost management knowledge that unifies structural and executional cost management.
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paper_title: Performance measurement system

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This paper explains the importance of measuring performance and presents the Kanji Business Excellence Measurement System (KBEMS). An overview of performance measurement reveals that traditional systems have several drawbacks and do not fully support business excellence. KBEMS overcomes some of the limitations of current performance measurement systems and responds to the main requisites of a good performance system. Its criteria, which combine the fundamentals of Kanji's Business Excellence Model (KBEM) (see Kanji, 1998, 2002) and Kanji's Business Scorecard (KBS) see Kanji & Moura e S´a, 2002), will be presented in some detail and the methodology behind its development and application discussed. The performance measurement system proposed is the basis of a new certification scheme that aims to demonstrate that an organization is following the Critical Success Factors (CSFs) and developing adequate measurement methodologies to check progress and drive improvement. Kanji-certification is briefly discussed,...
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paper_title: A Framework for the Impact of IT on Organizational Performance

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Purpose – Despite the constant stream of research investigating information technology (IT) business value, IT capabilities, and competitive advantage, researchers are calling for a more coherent understanding of the firm‐level impacts of IT, and how those firm‐level impacts can be measured. The purpose of this study is to investigate the multitude of organization‐level studies of the impact of IT.Design/methodology/approach – Meta‐analysis of IS literature from 2001‐2009.Findings – The findings are synthesized into an overarching framework of the impact of IT at the organization level. The framework categorizes measures of the impact of IT into productivity, profitability, and intangible benefits, while the antecedents of IT impact are categorized into IT resources, IT capabilities, IT/business alignment and external factors.Originality/value – The research framework proposed provides a comprehensive snapshot of IS studies on organizational performance.
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paper_title: The role of performance measurement in business process re‐engineering

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This paper argues that a performance measurement system (PMS) is a prerequisite to the introduction of business process re‐engineering (BPR) based on the role it plays in the phases of introducing change. This hypothesis was tested by examining the relationship between the congruence of PMS and the concepts of empowerment, integration and strategic alignment. Data were collected from 301 respondents in 19 manufacturing and 30 financial companies in Bahrain. Analysis indicated that PMS and strategic alignment are strongly related, empowerment is moderately related and integration showed a weak relationship.
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paper_title: Process performance measurement system: A tool to support process-based organizations

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In order to gain long-term competitive advantages many companies are focusing on business processes wherein functional organizations are replaced by process organizations. In this paper, it is argued that improvement of business processes, radically or stepwise, is essential and should be supported by a holistic process performance measurement system (PPMS). Based on the literature and practical experience - gained through a 2-year project with four enterprises - a framework for conceptualizing and developing a PPMS is presented and lessons learned are outlined.
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paper_title: Performance Measurement Systems Must Be Engineered

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The aim of this paper, which puts special emphasis on IT-related aspects, is threefold. • First, it defines requirements a modern Performance Measurements System (PMS) should meet. The list of requirements generated can be used both to assess a current PMS, and to identify ways to improve an existing PMS. • Second, it reports the findings of an empirical study, which seeks to identify the shortcomings of existing PMSs. • Third, a life cycle for PMSs is suggested.
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paper_title: Building a Process Performance Measurement System: Some Early Experiences

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In order to gain a competitive advantage many companies are engaging in the reorgani zation of their business processes and implementing process-based management. However, the effects of such change programmes are often not readily apparent. Process Performance Measurement Systems (PPMS) can be used to deal with this shortcoming. The authors argue that modern process-oriented organizations need to establish a system which provides comprehensive and timely information on the performance of business processes. Based on the authors' experience with several enterpri ses, an approach to composi ng a sound PPMS is described and conclusions are reported .
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paper_title: Measurement in business processes: a systematic review

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Purpose – The purpose of this paper is to analyze the current state of the art and trends with regard to business process measurement by means of a systematic review of literature.Design/methodology/approach – The results are obtained through a systematic review carried out according to existing relevant guidelines. Additionally, a specific methodology through which to systematically obtain all the most important journals is followed. In total, 19 relevant articles are selected and later analyzed. A subsequent critical analysis of the data obtained is applied to identify the gaps in the current literature.Findings – A considerable effort has been made by researchers in the field of business process measurement, particularly in recent years. Many of the defined measures for business processes have been applied to models (approximately 77 per cent). Most of the initiatives concerning business measurement have been adapted from the software engineering field. A small percentage of the existing business proce...
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paper_title: Effort based performance measurement in business process management

paper_content:

This paper presents a holistic methodology and associated toolset for business process modelling and analysis. The importance of integrating performance measurement (PM) indicators and tools in business process management has been identified in the literature as well as contemporary approaches that attempt to give a solution to this problem. However, most of these approaches propose solutions based on theories and techniques used in other disciplines or research fields which approach the issue of performance measurement in BPR from their individualistic perspective. In the majority of cases the proposed theories and techniques prove to be inadequate to measure performance holistically and integrate, organizational, human resource management, process management and workflow management concepts. The resulting methodology and toolset is based on business analysis ratios that define and measure key performance indicators in qualitative and quantitative terms and identify the relationships between them. These ratios allow enterprises to achieve a performance evaluation tool for continuous improvement in their attempt to respond and adapt quickly to turbulent markets. The performance measurement toolset (called ADJUST) is used for (1) planning different reorganization scenarios for the achievement of desired performance, (2) for assessing real time performance and (3) reporting deviations from desired planned performance. ::: ::: ::: ::: In order to monitor and assess real time performance the ADJUST software tool provides interfaces to three kinds of management tool categories, namely: ::: ::: ::: ::: Process management tools (PMT): business models, cycle time, primitive cost, etc. ::: ::: ::: ::: ::: Human resource management (HRM) tools: job descriptions, performance measures, etc. ::: ::: ::: ::: ::: Workflow management (WFM) tools: transactions, business rules, workflow models, etc. ::: ::: ::: ::: ::: ::: ::: The ADJUST business analysis engine is based on employee effort analysis and provides meta-analysis of data analysed in PMT and HRM tools. Data like activity sequencing, cycle times, primitive costing, etc. from PMT tools are analysed in ADJUST in order to assess the percentage of high-business and low value added activities, mission-non mission activities, concentration analysis, etc. Knowledge management elements are integrated to job descriptions and associated with performance measures and workflow elements. Similarly, job descriptions and performance measurement data that are provided by HRM tools are analysed further in terms of cost to manage, principal-agent analysis etc. In the case of WFM tools the ADJUST system provides not only meta-analysis of workflow processes, transactions and document flows but also dynamic monitoring of their performance in real time. Copyright © 2011 John Wiley & Sons, Ltd.
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Title: Are PMS Meeting the Measurement Needs of BPM? A Literature Review

Section 1: Introduction
Description 1: This section introduces the topic, context, and importance of Performance Measurement Systems (PMS) in relation to Business Process Management (BPM).

Section 2: Methodology
Description 2: This section describes the methodology used for the literature review, including meta-analysis, synthesizing research, and the journal search criteria and procedure.

Section 3: Meta-Analysis and Systematic Review of the Literature
Description 3: This section details the meta-analysis approach and systematic review of literature, highlighting the selection and analysis of relevant articles.

Section 4: Review Using Synthesizing Research
Description 4: This section explains the research synthesis path adopted, the steps and criteria followed, and the rationale behind choosing specific articles for review.

Section 5: Journal and Text Search Criteria and Search Procedure
Description 5: This section outlines the criteria and the four-point approach used in searching for and selecting relevant articles from major journal databases.

Section 6: BPM and the Needs for Measurement
Description 6: This section discusses the concepts of BPM, BPR, and WfM, their differences, and the need for measurement in BPM.

Section 7: BP Management
Description 7: This section explains the origins, philosophies, and common grounds of Business Process Management.

Section 8: BP Reengineering
Description 8: This section defines the concept of Business Process Reengineering and its role in strategic management.

Section 9: Business Process
Description 9: This section provides definitions and characteristics of Business Processes and their importance in value creation and customer focus.

Section 10: BPM and Measurement Framework
Description 10: This section discusses the need for a process-oriented measurement system and categorizes BPM measurement initiatives.

Section 11: Fundamentals of PMS Identified
Description 11: This section presents the results of a literature extraction, revealing 34 articles with substantial coverage of PMS fundamentals.

Section 12: Results of the Fundamentals of PMS Reviewed
Description 12: This section analyzes the fundamentals of PMS reviewed in the literature and identifies the gaps in meeting BPM measurement needs.

Section 13: Analysis and Discussion of PMS Fundamentals Reviewed
Description 13: This section provides a detailed analysis and discussion of the PMS fundamentals in relation to BPM requirements.

Section 14: Proposal for an Integrated BP Measurement and Management System (IBPMMS)
Description 14: This section proposes an integrated framework (IBPMMS) combining a management and measurement system, supported by IT, IS, and value chain methodologies.

Section 15: Conclusion
Description 15: This section concludes with the findings of the literature review, highlighting the shortcomings of current PMS in meeting BPM needs and the proposal for an IBPMMS.