Conceptual Approach For Determining Variables Related To Performance Measurement For Research

DOI

10.2991/iceb-15.2015.50How to use a DOI?

Keywords

performance measurement systems (PMS), firm performance, literature review, variables affecting PMS

Abstract

Implementation of Performance Measurement System (PMS) has been challenging for researchers in the academic fields. And researchers find it important to know the possible variables to be studied in relation to performance measurement. This paper has a purpose to discuss the theoretical backgrounds and current research in the field of performance measurement affecting firm performance to identify possibly moderating or intervening variables which will later can be used for further research. The methodology used in this study is conducting literature study on the subject of performance management for the last 4 years, and conducting a systematic literature review of the papers to discover what affecting variables that are related to PMS and firm performance. The findings are there are papers that in the last 4 years there are numerous papers discussing each variable that are affecting performance measurement implementation such as leadership involvement and organization culture and there are also independent variables affecting firm performance with the absence or no indication of a performance management system such as knowledge management, human resource management. The paper concluded that the most discovered variables are management information system, PMS frameworks, organizational and leadership. Limitations of this study are that the study is based on accessible journals by the writer and each study has their own limitations respectively such as the amount of unit analysis which will further limit generalization. This study will give contribution to the field of performance measurement system and management and can give guidelines and ground theory to researchers regarding the possible correlating variables that are eligible for further study

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Muhammad TresnadiHikmat
AU  - Ina Primiana
PY  - 2015/05
DA  - 2015/05
TI  - Conceptual Approach For Determining Variables Related To Performance Measurement For Research
BT  - Proceedings of the International Conference on Economics and Banking 2015
PB  - Atlantis Press
SP  - 354
EP  - 360
SN  - 2352-5428
UR  - https://doi.org/10.2991/iceb-15.2015.50
DO  - 10.2991/iceb-15.2015.50
ID  - TresnadiHikmat2015/05
ER  -