An exploratory study of strategic performance measurement systems

Abstract

This exploratory study aims at identifying the main characteristics of strategic performance measurement systems (SPMS) that influence SPMS outcomes, which, in turn, impact firm performance. Using data from 1,990 companies in a wide range of industries, we employed path analysis and stepwise regression to test the model. We found empirical support for the model, in that SPMS have a significant effect on human resource practices and business results. The degree of BSC adoption, the impact of SPMS on human resources, the purposes for which the SPMS were designed, and the use of nonfinancial performance measures were found to have the most effect on the impact of the SPMS on business results.

Citation

Bento, A. and Ferreira White, L. (2010), "An exploratory study of strategic performance measurement systems", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 18), Emerald Group Publishing Limited, Leeds, pp. 1-26. https://doi.org/10.1108/S1474-7871(2010)0000018004