Managerial attitudes towards the incompleteness of performance measurement systems

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aut.relation.journalQualitative Research in Accounting and Managementen_NZ
aut.researcherIslam, Syrus
dc.contributor.authorIslam, Sen_NZ
dc.contributor.authorAdler, Ren_NZ
dc.contributor.authorNorthcott, Den_NZ
dc.date.accessioned2018-01-24T00:40:36Z
dc.date.available2018-01-24T00:40:36Z
dc.date.copyright2017en_NZ
dc.date.issued2017en_NZ
dc.description.abstractPurpose Performance measurement systems (PMSs) are at the heart of most organisations. The aim of this study is to examine the attitudes of top-level managers towards the incompleteness of PMSs. Design/methodology/approach This paper draws on an in-depth field study conducted in an energy and environmental services provider based in New Zealand. The data, which were obtained from 20 semi-structured interviews, were triangulated against on-site observations and company documents. Findings The findings suggest that whether the incompleteness of a PMS is considered problematic or non-problematic depends on the role that the PMS plays in implementing a firm’s strategy. The authors show that when the PMS is mainly used to trigger improvement activities on and around strategic objectives and managers perceive adequate improvement activities to exist, then they consider the incompleteness of the PMS in relation to these strategic objectives to be non-problematic. Originality/value This study contributes to the nascent literature on managerial attitudes towards the incompleteness of PMSs by identifying conditions under which the incompleteness is considered problematic or non-problematic. The authors also contribute to the literature on the association between design qualities of PMSs and firm performance by suggesting that poor design qualities of a PMS (such as incompleteness) may not always translate into poor firm performance.
dc.identifier.citationQualitative Research in Accounting & Management, https://doi.org/10.1108/QRAM-10-2017-0106
dc.identifier.doi10.1108/QRAM-10-2017-0106en_NZ
dc.identifier.issn1176-6093en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/11134
dc.publisherEmeralden_NZ
dc.relation.urihttp://www.emeraldinsight.com/doi/abs/10.1108/QRAM-10-2017-0106en_NZ
dc.rightsCopyright © Emerald Group Publishing Limited, 2017. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository for non commercial purposes. The definitive version was published in (see Citation). The original publication is available at www.emeraldinsight.com (see Publisher’s Version).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectPerformance measurement systems; Strategy; Performance metrics; Incompleteness; Managerial attitudes; Design qualities
dc.titleManagerial attitudes towards the incompleteness of performance measurement systemsen_NZ
dc.typeJournal Article
pubs.elements-id323110
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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