Evolution and chronology of the organisational performance measurement field
by Julio Araujo Carneiro-da-Cunha; Flavio Hourneaux Jr.; Hamilton Luiz Corrêa
International Journal of Business Performance Management (IJBPM), Vol. 17, No. 2, 2016

Abstract: The aim of this study is to analyse the evolution of the concepts and models in the field of performance measurement in organisations through a review of existing literature. Cited as possible trends identified in the study are: the propensity to incorporate multidimensionality into the models, to the detriment of the traditional financial focused models; increased focus on elements external to the organisation; the prevalence of focus on relationships, with the participation of various stakeholders, shifting from a purely transaction focus; the shift from performance measurement to performance management; and the growing use of strategy and alignment as the models' main guidelines.

Online publication date: Mon, 28-Mar-2016

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