دانلود رایگان مقاله الزویر در مورد تحلیل و ارزیابی عملکرد مدیریت در آینده (کلیک کنید)
توضیحات :
وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان تحلیل و ارزیابی عملکرد مدیریت در آینده، نموده است.
مشخصات این مقاله :
عنوان مقاله :
Is performance measurement and management fit for the future?
ترجمه فارسی عنوان :
آیا ارزیابی عملکرد تناسب مدیریت برای آینده مناسب می باشد؟
سال انتشار : 2014
متعلق به مجله یا ژورنال : مقالات تحقیقات مدیریت حسابداری – Management Accounting Research
فرمت: PDF
تعداد صفحات: 14
شماره پروژه: 5047
کلمات کلیدی :
Performance measurement, Performance management, Strategic fit, Delphi study
ارزیابی عملکرد، مدیریت عملکرد، استراتژیک مناسب ، مطالعه دلفی
چکیده :
Abstract
Performance measurement and management (PMM) is a management and research para-dox. On one hand, it provides management with many critical, useful, and needed functions.Yet, there is evidence that it can adversely affect performance. This paper attempts toresolve this paradox by focusing on the issue of “fit”. That is, in today’s dynamic and turbu-lent environment, changes in either the business environment or the business strategy canlead to the need for new or revised measures and metrics. Yet, if these measures and metricsare either not revised or incorrectly revised, then we can encounter situations where whatthe firm wants to achieve (as communicated by its strategy) and what the firm measuresand rewards are not synchronised with each other (i.e., there is a lack of “fit”). This situa-tion can adversely affect the ability of the firm to compete. The issue of fit is explored usinga three phase Delphi approach. Initially intended to resolve this first paradox, the Delphistudy identified another paradox – one in which the researchers found that in a dynamicenvironment, firms do revise their strategies, yet, often the PMM system is not changed. Toresolve this second paradox, the paper proposes a new framework – one that shows thatunder certain conditions, the observed metrics “lag” is not only explainable but also desir-able. The findings suggest a need to recast the accepted relationship between strategy andPMM system and the output included the Performance Alignment Matrix that had utilityfor managers.
مقدمه این مقاله :
Introduction
It has been long recognised that performance measure-ment and management (PMM) is critical for the effectiveand efficient management of any business. PMM facilitateseffective control and correction by reporting the currentlevel of performance, and comparing it with the desiredlevel of performance (i.e., the standard). More importantly,the PMM system also communicates strategic intent and importance to the rest of organisation in terms of what hasbeen measured and, as importantly, by what has not beenmeasured (Magretta and Stone, 2002). To some researchers(e.g., Magretta and Stone, 2002), PMM is more importantthan the mission statement: metrics enable the organisa-tion to convey the strategy to everyone else in terms theycan understand, thus making the strategy concrete andmeaningful.
توجه :
– این مقاله به صورت کامل و با فرمت پی دی اف آماده خرید اینترنتی و دانلود آنی میباشد.
توضیحات بیشتر در مورد پروژه :
یافته ها نشان از آن دارند که رابطه پذیرفته بین استراتژی و سیستم PMM و خروجی آن شامل عملکرد ماتریس ارزیابی ابزاری مفید برای مدیران می باشد.
دانلود رایگان مقاله الزویر در مورد تحلیل و ارزیابی عملکرد مدیریت در آینده (کلیک کنید)
