Archive for the ‘ Latest literature ’ Category

Three most recent articles in business performance management research


Three peer reviewed articles were published recently that are worth taking look at if you are interested in the latest developments in the academic research:

  1. The literature review by Franco-Santos, Lucianetti & Bourne (2012) is a great overview of 76 studies ranging from 1992 until 2011. The review is well structured into three blocks: consequences of performance management for people’s behaviour, consequences for organizational capabilities and consequences for performance. To link performance management (PM) to the three blocks the authors develop a topology based on the work of Speckbacher, Bischof, & Pfeiffer (2003) and differentiate between 4 types of PM. In the attachment of the paper a comprehensive table which includes theory used, data collection & analysis, summary of results and other information is included.
  2. Tessier & Otley (2012) develop a conceptual framework to describe management control based on the Simons’ “Levers of Control”. In this article they first discuss the ambiguities in the original framework and then propose an improved version of it. This is a very well written article that will probably help to improve the theory of management control.
  3. Finally, Taticchi, Balachandran & Tonelli (2012) use the citation analysis method to provide an overview of the knowledge dissemination in the research area. They also include several tables that show the most central performance management frameworks in literature.

References

Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research

Speckbacher, G., Bischof, J., & Pfeiffer, T. (2003). A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries. Management Accounting Research, 14(4), 361–388.

Taticchi, P., Balachandran, K., & Tonelli, F. (2012). Performance measurement and management systems: State of the art, guidelines for design and challenges. Measuring Business Excellence, 16(2), 4.

Tessier, S., & Otley, D. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research.