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Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Multi-Perspective Performance Reporting, Continuous Improvement And Organisational Performance, Errol Iselin, John Sands, Lokman Mia
Errol Iselin
The use of multi-perspective performance reporting systems (MPRS), such as the balanced scorecard (BSC), has become widespread. The BSC reports performance about four perspectives (learning and growth, internal business processes, customer, and financials). Although these systems are important (Libby et al., 2004), research in the area has only just scratched the surface, hence the motivation for this study. Continuous improvement systems (CIS) are another management accounting innovation. These systems constantly look for ways to improve performance and, if implemented, will be used in conjunction with performance reporting systems. This research studies the effectiveness of CIS in organisations using MPRS. The …
Multi-Perspective Strategic Goal Setting, Performance Reporting And Organisational Performance, Errol R. Iselin, Lokman Mia, John Sands
Multi-Perspective Strategic Goal Setting, Performance Reporting And Organisational Performance, Errol R. Iselin, Lokman Mia, John Sands
Errol Iselin
Purpose – This paper's aim is to study multi-perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE) is associated with performance.
Design/methodology/approach – Structured interviews with CEOs of 50 Australian companies with sales greater than $100 million per annum were conducted.
Findings – The research identified 11 dimensions of PRE and 13 dimensions of organisational performance. The strength of the alignment of the strategic goals and the performance reporting measures was positively associated with organisational performance. …