Performance measurement systems
- Autores: Hernán Etiennot
- Directores de la Tesis: Antonio Dávila (dir. tes.)
- Lectura: En la Universidad de Navarra ( España ) en 2008
- Idioma: español
- Tribunal Calificador de la Tesis: Fernando Peñalva Acedo (presid.), Alberto Fernández Terricabras (secret.), Josep Maria Argilés i Bosch (voc.), Miguel Ángel Canela (voc.), Jordi Carenys i Fuster (voc.)
- Materias:
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- Resumen
The purpose of this work is to understand and comprehend how performance measurement system is used to accomplish these two roles of influencing and facilitating decisions at the corporate and divisional level. The first paper is a literature review that analyses the use of performance measures to enhance innovation focusing on its decision facilitation role. The next two papers are emprirical and focus on the decision influencing role of performance system through its link with aincentive systems. I conclude that there is no universal measurement system, nor universal criteria that model the differences. For innovation activities the role of performance measurement is mainly facilitating decisions while for corporate and divisional performance are use to influence activities by aligning the executives with the shareholder interest, but the criteria reconmmended by the theory to develop a measurement system does not find empirical support in my dataset. Additionally, the companies with performance measurement system that promote cooperation instead of competition between executives seem to be the ones with higher corporate return.
