Autor según el artículo: Okwir, Simon; Nudurupati, Sai S.; Ginieis, Matias; Angelis, Jannis;

Departamento: Gestió d'Empreses

Autor/es de la URV: Ginieis Iribarren, Matías Carlos

Palabras clave: Public-sector Medium-sized enterprises Indicators Improvement Implementation Impact Health-care Evolution Dynamics Balanced scorecard

Resumen: 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.

Áreas temáticas: 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

Acceso a la licencia de uso: https://creativecommons.org/licenses/by/3.0/es/

Direcció de correo del autor: matias.ginieis@urv.cat

Identificador del autor: 0000-0003-4459-2899

Fecha de alta del registro: 2022-07-24

Versión del articulo depositado: info:eu-repo/semantics/acceptedVersion

Enlace a la fuente original: https://onlinelibrary.wiley.com/doi/abs/10.1111/ijmr.12184

URL Documento de licencia: http://repositori.urv.cat/ca/proteccio-de-dades/

Referencia al articulo segun fuente origial: International Journal Of Management Reviews. 20 (3): 731-754

Referencia de l'ítem segons les normes 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

DOI del artículo: 10.1111/ijmr.12184

Entidad: Universitat Rovira i Virgili

Año de publicación de la revista: 2018

Tipo de publicación: Journal Publications