Authors: Julio Araujo Carneiro-da-Cunha; Flavio Hourneaux
Addresses: Department of Management, Nove de Julho University (UNINOVE), Av. Francisco Matarazzo, 612, Água Branca, São Paulo, 05001-100, Brazil ' Department of Management, Nove de Julho University (UNINOVE), Av. Francisco Matarazzo, 612, Água Branca, São Paulo, 05001-100, Brazil ' Department of Management, University of São Paulo (USP), Av. Professor Luciano Gualberto, 908, Butantã, São Paulo, 05508-010, Brazil
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.
Keywords: chronology; performance management; performance measurement systems; PMS; performance evaluation; organisational performance; firm performance; literature review; modelling; multidimensionality; external elements; relationships; stakeholders; strategy; alignment.
International Journal of Business Performance Management, 2016 Vol.17 No.2, pp.223 - 240
Received: 10 Oct 2014
Accepted: 27 May 2015
Published online: 16 Mar 2016 *