This book presents an analysis and a critical discussion on performance management systems. It seeks to advance the current state of knowledge in the subject by introducing a holistic performance management system - the loosely coupled performance management system. This new system presents a framework to leverage the systemic relationships among already established performance management mechanisms. The author contends that loosely coupled performance management systems fulfill two different objectives, namely - they assure control and foster innovation. Such a comprehensive approach to management control provides managers of economic organizations with an overarching architecture for the design, diagnosis and effective use of performance management systems.

Includes supplementary material: sn.pub/extras

Inhalt

1. Introduction.- 2. The Evolution of the Concept of 'Management Control': Towards a Definition of 'Performance Management System'.- 3. Performance Management System. A Literature Review.- 4. Innovation and the Performance Management System. Literature Review.- 5. The Loose Coupling Performance Management System.- 6. The Values Sharing Mechanism.- 7. The Strategy Formulation Mechanism.- 8. The Strategy Implementation Mechanism.- 9. The Performance Measurement Mechanism.- 10. The Incentive and Reward Mechanism.- 11. The Strategy Execution Mechanism.- 12. Implementation, Use and Diagnosis of the Performance Management System. 1. Introduction.- 2. The Evolution of the Concept of 'Management Control': Towards a Definition of 'Performance Management System'.- 3. Performance Management System. A Literature Review.- 4. Innovation and the Performance Management System. Literature Review.- 5. The Loose Coupling Performance Management System.- 6. The Values Sharing Mechanism.- 7. The Strategy Formulation Mechanism.- 8. The Strategy Implementation Mechanism.- 9. The Performance Measurement Mechanism.- 10. The Incentive and Reward Mechanism.- 11. The Strategy Execution Mechanism.- 12. Implementation, Use and Diagnosis of thePerformance Management System.