Purpose – The objective of this study is to investigate the effect of a strategy map on the quality of decision making. Design/methodology/approach – An experimental design is used in this study. A total of 24 participants were randomly assigned into two groups – a control group and a...

Purpose This paper aims to understand how performance measurement system development process can be supported by visualization techniques. It analyses the suitability of different visualization techniques in the tasks needed in designing, implementing and using performance measurement....

Purpose – This paper seeks to point out that visualization of business situations will stimulate the learning processes of managers and employees. Visualization or problem modeling enhances their commitment for improving organizational readiness to perform at a higher level....

Purpose – This paper aims to examine the role of performance measurement in the Thai public sector. It seeks to explore the interactive use of strategic performance measurement systems (SPMS) and organizational learning as a means to achieve strategic alignment at the provincial level of...

The long‐term survival of a business is dependent upon meeting market needs through a long‐term value creation process. Traditional performance measurement systems have been criticized as being too narrowly focused on financial figures and functional level performance such that they often...

Best Value was introduced as a local government policy in 1997, after the election of a New Labour administration. The policy was designed to reconfigure service delivery by local government, with local authorities assuming the role of enablers rather than service providers. In order to help...

Performance improvement is high on the agenda of many companies around the world and with the growing number of improvement models now available care has to be taken to adopt an approach that will yield the most attractive return on investment. This paper compares and contrasts two widely known...

The balanced scorecard (BSC) is a management tool that helps to align behavior of all employees to the organization’s strategy. Research suggests that about half of large US firms have already adopted the BSC and many more are considering implementation. Organization‐wide implementation of a...

The use of performance measurement systems and the balanced scorecard has been on the increase, and there is now a trend amongst practitioners and academics to prescribe that rewards should be linked to the measurement system. However, little research has been done in this area. This paper...

With their most recent publications on the balanced scorecard, Kaplan and Norton have focused on the learning and growth perspective in an attempt to clarify its constituent parts, as they acknowledge that many organizations struggle with what to include in this perspective. For that reason...