دانلود مقاله isi سنجش عملکرد در حسابداری
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عنوان مقاله :
The theory and practice of performance measurement
ترجمه فارسی عنوان :
سنجش عملکرد به صورت نظری و عملی
سال انتشار : 2014
متعلق به مجله یا ژورنال : مقالات تحقیقات مدیریت حسابداری – Management Accounting Research
فرمت: PDF
تعداد صفحات: 10
شماره پروژه: 5048
کلمات کلیدی :
Performance measurement, Measurement science, Epistemology, Performance management
سنجش عملکرد، علم سنجش، معرفت شناسی، مدیریت عملکرد
چکیده :
Abstract
This paper builds on principles and techniques developed in measurement science, as currently understood in physical sciences and engineering, to improve the theory and practice of performance measurement. To do so, it firstly discusses three fundamental positionson measurement, characterized as metaphysical, anti-metaphysical and relativistic. Sub-sequently, it lays the foundations of a pragmatic epistemology of measurement in bothphysical and social sciences. Finally, these insights are integrated through the examina-tion of possible advances in both the theory and practice of performance measurement inorganizations.
مقدمه این مقاله :
Introduction
Performance is a notion that permeates contemporarysocieties, as it is used to assess the quality of individualand collective efforts (Corvellec, 1997). In managementresearch, performance is often perceived as encapsulatingthe unitary purpose of organizations (March and Sutton,1997). Indeed, organizations are required to ‘perform’ andto communicate their achievements to key stakeholders. Asa consequence, organizational functions and processes areincreasingly demanded to demonstrate their contributionto performance.The need to establish links between planning, decision,action and results has generated substantial interest inthe measurement of organizational performance. Schol-ars from management accounting and other areas ofmanagement research have examined a wide range ofissues related to the design, implementation, use andreview of performance measurement systems (see, forexample, Chenhall and Langfieldsmith, 1998; Goold andQuinn, 1990; Hall, 2008; Henri, 2006; Ittner et al., 2003;Neely, 1999). In management practice, organizations have
invested considerable amounts of resources to measureand demonstrate their performance (Hood et al., 2000;Micheli and Manzoni, 2010). However, there is no con-clusive evidence over the benefits and shortcomings ofintroducing performance measurement systems in eitherprivate or public sector organizations (Griffith and Neely,2009; Malina et al., 2007; Power, 2004; Townley et al.,2003).This paper argues that both research and practice inperformance measurement (PM) suffer from an underde-veloped conceptualization of the notion of performancemeasurability, and of the derived measurement processes.While the study of PM has often led to the critique or sup-port of specific frameworks, such as the Balanced Scorecard(Kaplan and Norton, 1992, 2008), in physical sciences andengineering the very concept of measurement has beenextensively debated also at a foundational level. Indeed,in this paper we argue that the current characterization ofthe concept in purely functional terms (Joint Committee forGuides in Metrology, 2008a) allows its application also tonon-physical properties without any reductionist or phys-icalist implications and, as such, it could inform studies inmanagement research.
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دانلود رایگان مقاله الزویر در مورد سنجش عملکرد در حسابداری به صورت نظری و عملی (کلیک کنید)
