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Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge
Örebro University, Örebro University School of Business. (Ceroc)ORCID iD: 0000-0003-3676-5155
Örebro University, Örebro University School of Business. (Ceroc)
2015 (English)In: The European Accounting Review, ISSN 0963-8180, E-ISSN 1468-4497, Vol. 24, no 2, p. 277-303Article in journal (Refereed) Published
Abstract [en]

Performance measurement systems (PMSs) are generally regarded to serve the needs of top managers. However, a growing literature has started to explore what it takes for these systems to be(come) enabling also for those whose performance is being measured. In this paper, we build on and add to this literature by providing ethnographic insights into how and why a group of middle-managers transformed a set of performance measures, initially developed as monitoring devices for top management, into a so-called enabling PMS. Regarding how this came about, we elaborate on how actors mobilised two different forms of mental models of the operations (specific and generalised), and a set of number-to-number tactics, as important means in their development work. Regarding the why-question, we identify a high evaluation pressure from top management, in combination with recurrent reconstructions of the existing mental models of operations, as important conditions that worked to initiate, fuel, and, eventually, cease the process.

Place, publisher, year, edition, pages
2015. Vol. 24, no 2, p. 277-303
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-44553DOI: 10.1080/09638180.2014.918517ISI: 000353421300002Scopus ID: 2-s2.0-84928702752OAI: oai:DiVA.org:oru-44553DiVA, id: diva2:810185
Funder
Riksbankens Jubileumsfond
Note

Funding Agencies:

Örebro University

Jan Wallander and Tom Hedelius Foundation

Available from: 2015-05-06 Created: 2015-05-06 Last updated: 2017-12-04Bibliographically approved

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Englund, HansGerdin, Jonas

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf