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美国会计学课程论文:成功的绩效管理系统的实现和使用 [3]

论文作者:meisishow论文属性:硕士毕业论文 thesis登出时间:2014-09-20编辑:meisishow点击率:10272

论文字数:3556论文编号:org201409181518405786语种:英语 English地区:美国价格:免费论文

关键词:绩效管理系统会计信息Successful Implementation平衡计分卡

摘要:本文是一篇关于会计学的留学生课程范文,在这里结构比较完整,我们也可以了解一下会计学留学论文的格式。本文重点分析就是关于绩效管理的使用,我们也可以学习到相应的专业知识。

ers use the system on a regularly (daily) basis. The research question is answered by studying three organizations that have designed and implemented a performance management system. The research aims to identify the behavioral factors that are responsible for the successful design and implementation of a performance management system.


Since the objective of the research is to identify which behavioral factors are important to the successful implementation and use of a performance management system, criteria for regular use have been formulated on the basis of literature (Bruijn, 1994; Gelderman, 1998a, 1998b). These criteria denote when use of the performance management system, and its CSFs, KPIs and BSC is valuable to the organization and its managers. The criteria are a mix of tangible and intangible benefits but focus more on the intangibles (Mooraj et al., 1999). In the criteria for regular use the ideas of Lewy and Du Mée (1998) are included, who argue that successful implementation and use of a performance management system does not necessarily mean that the organization has its performance management system embedded in the planning and control cycle with periodic reporting and discussion. In their opinion, a successful implementation and use of a performance management system can already be achieved when the managers have an intensified awareness of the importance of the performance management system. The criteria for regular use are given in Exhibit 1, in the format of interview questions.

Are the results of the organization, according to managers, improved through the use of the performance management system?


Are the results of the organization, objectively, improved through use of the performance management system?

Has the degree of performance management system use by managers increased?

Are there plans for follow-up projects?

Is there a difference in manager attitude toward performance management, from project start to currently?

Is there regular communication about KPI results?

Are the CSFs, KPIs and BSC incorporated in the regular management reporting?

Exhibit 1: Criteria for regular use

The scientific and professional literature studied mentions many behavioral factors that are potentially important to successful implementation and regular use of a performance management system. Examples given are: “Managers accept the need for performance management” and “Managers accept the promoter”. These factors have been grouped and arranged in a classification scheme (Exhibit 2).


This classification scheme was developed by linking the factors of effective control as given by De Leeuw (1990) with the control cycle of performance measurement as given by Van Tuijl et al. (1995). For effective control, the controlling system (the superior of a manager) and the controlled system (the manager) need a performance management system. Through the performance management system, the controlling system gets information about the performance of the controlled system and the controlled system obtains information about its own performance. The internal and external environments in which the controlling and controlled systems operate also influence the effectiveness of control. In the performance management system, the development method part descr论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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