Title :
A study of strategic performance measurement systems: Characteristics and outcomes
Author :
Bento, Ana ; Bento, Regina ; White, L. ; Bento, Ana
Author_Institution :
Merrick Sch. of Bus., Univ. of Baltimore, Baltimore, MD, USA
Abstract :
This large-scale study of 1,990 responses from practitioners in a wide range of industries developed and tested a model of relationships among strategic performance measurement systems (SPMS) characteristics and outcomes. Using path analysis and stepwise regression, we found that two SPMS characteristics (design purpose and information technology use), together with system effectiveness, explain close to 50% of the SPMS impact on business results.
Keywords :
regression analysis; social aspects of automation; strategic planning; SPMS characteristics; SPMS outcomes; business results; design purpose; information technology use; path analysis; stepwise regression; strategic performance measurement systems; system effectiveness; Educational institutions; Industries; Information systems; Information technology; Measurement; Organizations; design purposes; financial and non-financial-measures; impact on performance; information quality; information technology use; strategic performance measurement systems(SPMS); system effectiveness;
Conference_Titel :
Information Systems and Technologies (CISTI), 2013 8th Iberian Conference on
Conference_Location :
Lisboa
