Title: A composite approach to performance measurement system auditing

Authors: Dennis F Kehoe, N.D. Burns, U.S. Bititci

Addresses: Professor of Industrial Management, Department of Engineering, University of Liverpool, Liverpool, L69 3BX, UK. ' Professor of Manufacturing Systems, University of Loughborough, Department of Manufacturing Engineering, Loughborough, LE11 3TU, UK. ' Department of Manufacturing Engineering and Management, University of Strathclyde, Glasgow, G1 1XJ, UK

Abstract: This paper describes the result of a major collaborative research programme between the universities of Liverpool, Loughborough and Strathclyde funded by the EPSRC into the development of an integrated approach to the audit and assessment of performance measurement systems. The basis of the research was that to fully evaluate an organisation|s performance measurement system (PMS) from three distinct viewpoints namely the structural alignment view, the information view and the behavioural view. The methodology developed is described in detail, together with the results of an industrial case study into the application of the audit approach.

Keywords: performance measurement systems; PMS; audit methods; PMS reference models; consequences chart; integrated PMS.

DOI: 10.1504/IJBPM.1999.004463

International Journal of Business Performance Management, 1999 Vol.1 No.3, pp.279 - 298

Published online: 01 May 2004 *

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