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Behavioral Aspects of Performance Measurement Systems in Enterprises

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Neuroeconomic and Behavioral Aspects of Decision Making

Part of the book series: Springer Proceedings in Business and Economics ((SPBE))

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Abstract

Enterprises apply performance measurement systems to communicate their business strategy to all their employees in a clear and explicit way. For this purpose they use key success factors and key performance indicators and their assessment. Performance measurement is most efficient when it is aligned with elements such as business strategy, organizational culture and external environment. Only then does it effectively interact with the communicative processes by requiring and providing relevant information that influences the way people think, work and collaborate. The real success of the enterprise is also determined by how efficiently and effectively members of the organization use the performance information to implement the strategy. The aim of the chapter was to identify relevant behavioral aspects of constructing a performance measurement system on the one hand, and of its impact on human behavior and organizational capabilities on the other. The presented analyses are a result of a critical study of views presented in the existing large body of literature in the field of management and performance measurement.

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Notes

  1. 1.

    Organizational control refers to a coalition of agents which introduces a set of coordinated and cooperative activities aimed at performing individual objectives by means of the organizational objectives (Cyerth and March 1963, cited in: Demartini 2014). The interrelationships between individual and organizational goals are an essential component of management control.

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Authors and Affiliations

  1. Department of Performance Measurement and Controlling, Institute of Accounting, Faculty of Economics and Management, University of Szczecin, Mickiewicza 64, 71-101, Szczecin, Poland

    Wanda Skoczylas & Piotr Waśniewski

Authors
  1. Wanda Skoczylas
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  2. Piotr Waśniewski
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Correspondence to Piotr Waśniewski .

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Editors and Affiliations

  1. Department of Computer Methods in Experimental Economics, Faculty of Economics and Management, University of Szczecin, Szczecin, Poland

    Kesra Nermend

  2. Institute of IT in Management, Faculty of Economics and Management, University of Szczecin, Szczecin, Poland

    Małgorzata Łatuszyńska

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Skoczylas, W., Waśniewski, P. (2017). Behavioral Aspects of Performance Measurement Systems in Enterprises. In: Nermend, K., Łatuszyńska, M. (eds) Neuroeconomic and Behavioral Aspects of Decision Making. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-62938-4_12

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