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Liczba wyników
2017 | nr 4 (88) cz. 1 Rachunkowość w zarządzaniu jednostkami gospodarczymi | 577-585
Tytuł artykułu

Przegląd koncepcji systemów pomiaru dokonań w przedsiębiorstwie

Warianty tytułu
An Overview of the Enterprise 's Per formance Measurement Systems Concepts
Języki publikacji
PL
Abstrakty
Cel - Celem artykułu jest prezentacja wyników przeglądu koncepcji systemów pomiaru dokonań w przedsiębiorstwie. Metodologia badania - Badanie zagranicznej literatury przedmiotu, analiza prezentowanych podejść oraz systemowa synteza wyników przeprowadzonego przeglądu. Wynik - Typologia koncepcji systemów pomiaru dokonań, ze szczególnym uwzględnieniem systemów pomiaru dokonań małych i średnich przedsiębiorstw. Oryginalność/wartość - Oryginalne opracowanie uwzględniające modele i ramy koncepcyjne dla małych i średnich przedsiębiorstw.(abstrakt oryginalny)
EN
Purpose - The aim of the article is to present the results of the review of company's performance measurement system concepts. Design/methodology/approach - The study of foreign literature, analysis of presented approaches and systematic synthesis of results of the conducted review. Findings - Typology of the performance measurement system concepts with particular emphasis on performance measurement systems for small and medium enterprises Originality/value - Original study considering models and frameworks for small and medium enterprises.(original abstract)
Twórcy
  • Uniwersytet Szczeciński
Bibliografia
  • Ates, A., Garengo, P., Cocca, P., Bititci, U. (2013).The Development of SME Managerial Practice for Effective Performance Management. Journal of Small Business and Enterprise Development, 20 (1), 28-54.
  • Bisbe, J., Malagueno, R. (2012). Using Strategic Performance Measurement Systems for Strategy Fformulation: Does It Work in Dynamic Environments? Management Accounting Research, 23, 296-311.
  • Bititci, U.S., Turner, T., Begemann, C. (2000). Dynamics of Performance Measurement Systems. Journal of Operations and Production Management, 20 (6), 692-704.
  • Bourne, M., Mills, J., Wilcox, M., Neely, A., Platts, K. (2000). Designing, Implementing and Updating Performance Measurement Systems. International Journal of Operations and Production Management, 20 (2), 754-771.
  • Chalmeta, R., Palomero, S., Matilla, M. (2012). Methodology to Develop a Performance Measurement System in Small and Medium-sized Enterprises. International Journal of Computer Integrated Manufacturing, 28 (8), 716-740.
  • Choong, K.K. (2013). Understanding the Features of Performance Measurement System: A Literature Review. Measuring Business Excellence, 17 (4), 102-121.
  • Cocca, P., Alberti, M. (2010). A Framework to Assess Performance Measurement Systems in SMEs. International Journal of Productivity and Performance Management, 59 (2), 186-200.
  • Garengo, P., Biazzo, S., Bititci, U. (2005). Performance Measurement Systems in SMEs: A Review for a Research Agenda. International Journal of Management Reviews, 7 (1), 25-47.
  • Garengo, P., Nudurupati, S., Bititci, U. (2007). Understanding the Relationship between PMS and MIS in SMEs: An Organizational Life Cycle Perspective. Computers in Industry, 58, 677-686.
  • Griffith, R., Neely, A. (2009). Performance Pay and Managerial Experience in Multi-task Teams: Evidence from within a Firm. Journal of Labour Economics, 27 (1), 49-82.
  • Hudson, M., Smart, A., Bourne, M. (2001). Theory and Practise in SME Performance Measurement Systems. International Journal of Operations and Production Management, 21 (8), 1096-1115.
  • Kennerley, M., Neely, A. (2003). Measuring Performance in Changing Business Environment. International Journal of Operations and Production Management, 23 (2), 213-229.
  • Koufteros, X., Verghese, A., Lucianetti, L. (2014). The Effect of Performance Measurement Systems on firm Performance: A Cross-sectional and a Longitudinal Study. Journal of Operations Management, 32, 313-336.
  • Malina, M., Norreklit, H., Selto, F.H. (2007). Relations among Measures Climate of Control and Performance Measurement Models. Contemporary Accounting Research, 24 (3), 935-982.
  • Micheli, P., Mari, L. (2014). The Theory and Practise of Performance Measurement. Management Accounting Research, 25, 147-156.
  • Neely, A. (2005). The Evolution of Performance Measurement Research: Developments in the Last Decade and a Research Agenda for the Next. International Journal of Operations and Production Management, 25 (12), 1264-1277.
  • Nudurupati, S.S., Bititci, U.S., Kumar, V., Chan, F.T.S. (2011). State of the Art Literature Review on Performance Measurement. Computer and Industrial Engineering, 60, 279-290.
  • Nudurupati, S., Bititci, U.S. (2005). Implementation and Impact of IT-supported Performance Measurement Systems. Production Planning and Control, 16 (2), 152-162.
  • Perera, S., Baker, P. (2007). Performance Measurement Practices in Small and Medium Manufacturing Enterprises in Australia. Small Enterprise Research, 15 (2), 10-30.
  • Power, M. (2004). Counting, Control and Calculation: Reflections on Measuring and Management. Human Relations, 57 (6), 765-783.
  • Sousa, S., Aspinwall, E., Rodrigues, A.G. (2006). Performance Measures in English Small and Medium Enterprises: Survey Results. Benchmarking: an International Journal, 13 (1/2), 120-134.
  • Srimai, S., Radford, J, Wright, C. (2011). Evolutionary Paths of Performance Measurement: An Overview of Its Recent Development. International Journal of Productivity and Performance Management, 60 (7), 662-687.
  • Suwingjo, P., Bititci, U.S., Carrie, A.S. (2000). Quantitative Models for Performance Measurement Systems. International Journal of Production Economics, 64, 231-241.
  • Taticchi, P., Asfalti, A., Sole, F. (2010). Performance Measurement and Management in SMEs: Discussion of Preliminar Results from an Italian Survey. W: P. Taticchi (red.), Business Performance Measurement and Management (s. 3-11). Berlin-Heidelberg: Springer-Verlag.
  • 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), 41-54.
  • Taticchi, P., Tonelli, F., Cagnazzo, L. (2010). Performance Measurement and Management: A Literature Review and a Research Agenda. Measuring Business Excellence, 14 (1), 4-18.
  • Townley, B., Cooper, D.J., Oakes, L. (2003). Performance Measures and the Rationalization of Organizations. Organization Studies, 24 (7), 1045-1071.
  • Ukko, J., Tenhunen, J., Rantanen, H. (2007). Performance Measurement Impacts on Management and Leadership: Perspectives of Management and Employees. International Journal of Production Economics, 110, 39-51.
  • Yadav, N., Sushil, Sagar, M. (2013). Performance Measurement and Management Frameworks. Research Trends of the Last Two Decades. Business Process Management Journal, 19/6, 947 - 970.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171488041
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