Revision of Performance Measurement Tools and Methods

Elmgasbi, Alladyn

doi:10.2478/fiqf-2019-0009

Abstract

A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.

References

Bhimani, A. (1993). Performance Measures in UK Manufacturing Companies: The State of Play. Management Accounting, 71(11).
Search in Google Scholar Back to article
Bititci, U.S., Neely, A., Turner, T. (2006). Integrated Performance Systems: Structure and Dynamics. In A. Neely (Ed.), Business Performance Measurement. Theory and Practice, Cambridge: Cambridge University Press.
Search in Google Scholar Back to article
Bourguignion, A. Malleret, V. Norreklit, H. (2004). The American Balanced Scorecard versus the French Tableau de Bord: The Ideological Dimension. Management Accounting Research.10.1016/j.mar.2003.12.006
Search in Google Scholar Back to article
Chiapello, E. Lebas, M. (1996). The Tableau de Bord, a French Approach to Management Information. Bergen: European Accounting Association Conference.
Search in Google Scholar Back to article
Clarke, P. (1995). Non-financial Measures of Performance in Management. Accountancy Ireland, 27(2).
Search in Google Scholar Back to article
Edvinsson, L. Malone, M.S. (2001). Kapitał intelektualny. Poznaj prawdziwą wartość swego przedsiębiorstwa odnajdując jego ukryte korzenie. Warszawa: Wydawnictwo Naukowe PWN.
Search in Google Scholar Back to article
Epstein, M.J., Manzoni, J.F. (1997). Implementing Corporate Strategy. From Tableaux de Bord: Translating Strategy into Action. Management Accounting.
Search in Google Scholar Back to article
European Foundation for Quality Management (2013). The Fundamental Concepts of Excellence. Retrieved from: http://www.efqm.org/efqm-model/fundamental-concepts.
Search in Google Scholar Back to article
Flapper, Fortuin, Stoop, P. (1996). Towards Consistent Performance Management Systems. International Journal of Operations & Production Management, 16(7).10.1108/01443579610119144
Search in Google Scholar Back to article
Friedag, W. Schmidt, W. (2004). My Balanced Scorecard. Moja Strategiczna Karta Wyników. Warszawa: C.H Beck.
Search in Google Scholar Back to article
Ghalayini, A.M., Noble, J.S. (1996). The Changing Basis of Performance Measurement. International Journal of Operations & Production Management, 16(8).10.1108/01443579610125787
Search in Google Scholar Back to article
Ivanov, C. Avasilcai, S. (2014). Performance Measurement Models: an Analysis for Measuring Innovation Processes Performance. Social and Behavioral Sciences, 124.10.1016/j.sbspro.2014.02.501
Search in Google Scholar Back to article
Kanji, K.G. (1998). Measurement of Business Excellence. Total Quality Management, 9(7).10.1080/0954412988325
Search in Google Scholar Back to article
Kaplan, R.S. Norton, D.P. (2001). Strategiczna karta wyników. Jak przełożyć strategię na działanie. Warszawa: Wydawnictwo Naukowe PWAN.
Search in Google Scholar Back to article
Kotłowska, M. Kowalak, R. (2016). Kluczowe mierniki dokonań w zarządzaniu przedsiębiorstwem. Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu.
Search in Google Scholar Back to article
Lebas, M. (1994). Managerial Accounting in France. Overview of Past Tradition and Current Practice. The European Accounting Review, 1994.10.1080/09638189400000032
Search in Google Scholar Back to article
Manoochehri, G. (1999). The Road to Manufacturing Excellence: Using Performance Measures to Become World-Class. Industrial Management.
Search in Google Scholar Back to article
Marcinkowska, M. (2003). Wartość banku. Kreowanie wartości i pomiar wyników działalności banku. Łódź: Wydawnictwo Uniwersytetu Łódzkiego.
Search in Google Scholar Back to article
Maskell, B. (1989). Performance Measurement for World Class Manufacturing. Management Accounting, 67(5).
Search in Google Scholar Back to article
Michalak, J. (2008). Pomiar dokonań od wyniku finansowego do Balanced Scorecard. Warszawa: Difin.
Search in Google Scholar Back to article
Neely, A., Adams, C. (2000). The Performance Prism to Boost M&A Success. Measuring Business Excellence, 4(3).10.1108/13683040010377818
Search in Google Scholar Back to article
Neely, A., Adams, C. Kennerley, M. (2002). The Performance Prism: The Scorecard for Measuring and Managing Business Success. Financial Times/Prentice Hall.
Search in Google Scholar Back to article
Nita, B. (2008). Rola rachunkowości zarządczej we wspomaganiu zarządzania dokonaniami przedsiębiorstwa. Kraków: Oficyna Wolters Kluwer business.
Search in Google Scholar Back to article
Sveiby, K.E. (1998). Measuring Intangibles and Intellectual Capital-An Emerging First Standard. Internet Version. Retrieved from: http://203.32.10.69/EmergingStandard.html.
Search in Google Scholar Back to article

Revision of Performance Measurement Tools and Methods

Abstract

Paradigm

My account