Articles producció científica> Gestió d'Empreses

Performance Measurement and Management Systems: A Perspective from Complexity Theory

  • Identification data

    Identifier: imarina:9093136
    Authors:
    Okwir, SimonNudurupati, Sai S.Ginieis, MatiasAngelis, Jannis
    Abstract:
    Complexity negatively impacts the process of continually improving performance management systems (PMSs). The extant PMS literature considers complexity to be a result of the external environment rather than a user response to that environment. However, this paper argues that organizations generally face internal complexity when adopting PMSs. Introducing PMSs into an organization can have varied effects in those organizations based on the complexity of an organization's associated members and its interactions. This study aims to understand the emergence of complexities while implementing and using PMSs in organizations. From the complexity theory perspective, four system properties (ontological, teleological, genetic and functional) are used to understand complexity in PMSs. The paper builds on a systematic literature review consisting of 76 papers and analyses them in the light of exploring sources of complexity when implementing and using PMSs. From the outset, complexity is understood to be a result of the conflict between existing organizational practices and mechanisms and the organizational controls associated with PMSs. The key findings abstracted six sources of complexity in this study: role, task and procedural types of complexity associated with the social dimension, and methodological, analytical and technological types of complexity associated with the technical dimension. The study findings contribute to the current discussion regarding why PMSs typically lag and are not responsive and resilient in emerging contexts. While understanding and exploring all organizational controls that moderate a PMS is useful, organizations should construct the necessary capabilities, depending on their context and adapt to the changes associated with PMSs.
  • Others:

    Author, as appears in the article.: Okwir, Simon; Nudurupati, Sai S.; Ginieis, Matias; Angelis, Jannis;
    Department: Gestió d'Empreses
    URV's Author/s: Ginieis Iribarren, Matías Carlos
    Keywords: Public-sector Medium-sized enterprises Indicators Improvement Implementation Impact Health-care Evolution Dynamics Balanced scorecard
    Abstract: Complexity negatively impacts the process of continually improving performance management systems (PMSs). The extant PMS literature considers complexity to be a result of the external environment rather than a user response to that environment. However, this paper argues that organizations generally face internal complexity when adopting PMSs. Introducing PMSs into an organization can have varied effects in those organizations based on the complexity of an organization's associated members and its interactions. This study aims to understand the emergence of complexities while implementing and using PMSs in organizations. From the complexity theory perspective, four system properties (ontological, teleological, genetic and functional) are used to understand complexity in PMSs. The paper builds on a systematic literature review consisting of 76 papers and analyses them in the light of exploring sources of complexity when implementing and using PMSs. From the outset, complexity is understood to be a result of the conflict between existing organizational practices and mechanisms and the organizational controls associated with PMSs. The key findings abstracted six sources of complexity in this study: role, task and procedural types of complexity associated with the social dimension, and methodological, analytical and technological types of complexity associated with the technical dimension. The study findings contribute to the current discussion regarding why PMSs typically lag and are not responsive and resilient in emerging contexts. While understanding and exploring all organizational controls that moderate a PMS is useful, organizations should construct the necessary capabilities, depending on their context and adapt to the changes associated with PMSs.
    Thematic Areas: Strategy and management Sociologia i política Psychology Management of technology and innovation Management General decision sciences Economia Decision sciences (miscellaneous) Decision sciences (all) Ciencias sociales Business
    licence for use: https://creativecommons.org/licenses/by/3.0/es/
    Author's mail: matias.ginieis@urv.cat
    Author identifier: 0000-0003-4459-2899
    Record's date: 2024-09-07
    Papper version: info:eu-repo/semantics/acceptedVersion
    Link to the original source: https://onlinelibrary.wiley.com/doi/abs/10.1111/ijmr.12184
    Licence document URL: https://repositori.urv.cat/ca/proteccio-de-dades/
    Papper original source: International Journal Of Management Reviews. 20 (3): 731-754
    APA: Okwir, Simon; Nudurupati, Sai S.; Ginieis, Matias; Angelis, Jannis; (2018). Performance Measurement and Management Systems: A Perspective from Complexity Theory. International Journal Of Management Reviews, 20(3), 731-754. DOI: 10.1111/ijmr.12184
    Article's DOI: 10.1111/ijmr.12184
    Entity: Universitat Rovira i Virgili
    Journal publication year: 2018
    Publication Type: Journal Publications
  • Keywords:

    Business,Decision Sciences (Miscellaneous),Management,Management of Technology and Innovation,Strategy and Management
    Public-sector
    Medium-sized enterprises
    Indicators
    Improvement
    Implementation
    Impact
    Health-care
    Evolution
    Dynamics
    Balanced scorecard
    Strategy and management
    Sociologia i política
    Psychology
    Management of technology and innovation
    Management
    General decision sciences
    Economia
    Decision sciences (miscellaneous)
    Decision sciences (all)
    Ciencias sociales
    Business
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