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PERFORMANCE MEASUREMENT AND ORGANIZATIONAL EFFECTIVENESS: BRIDGING THE GAP
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The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models
developed in the field of organizational theory and the performance measurement models
presented within the management accounting literature. The specific evolution of these two
complementary streams of research stemming from two different fields of research are
reconciled and integrated by analyzing their convergences and divergences. As a response to
theoretical and practical pressures, the evolution of OE models reflects a construct perspective,
while the evolution of performance measurement models mirrors a process perspective.
Performance measurement models have moved from a cybernetic view whereby performance
measurement was based mainly on financial measures and considered as a component of the
planning and control cycle to a holistic view based on multiple nonfinancial measures where
performance measurement acts as an independent process included in a broader set of activities.
This paper contributes to the performance measurement literature by establishing the origins of
the performance measurement models and by shedding light on unexplored fertile areas of future
research.
JEAN-FRANÇOIS HENRI - Personal Name
NONE
PERFORMANCE MEASUREMENT AND ORGANIZATIONAL EFFECTIVENESS: BRIDGING THE GAP
Management
English
2014
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