Stimulating performance-driven behaviour to obtain better results

Wednesday, 9 August 2017

Performance management research predominantly focuses on the technicalities of implementing performance management and pays too little attention to behavioural aspects. A recent study identified twenty behavioural factors that contribute to the successful implementation and use of performance management. The research study discussed in this paper continues this line of research, by addressing the question how […]

Performance Management in the dutch public sector: An overview and latest developments

Wednesday, 9 August 2017

In the past decade, several attempts have been made to improve performance management in the Dutch public sector. These have had mixed results. This article gives an overview of performance management programmes initiated by Dutch government and semi-government bodies. It also discusses areas of special attention for the implementation of performance management in public sector […]

Performance-driven behaviour: A cross-country comparison

Wednesday, 9 August 2017

An increasing number of organisations are implementing strategic performance management systems. Despite the increase in experience gained with implementing this approach, there is still a lot to be learned about the factors that influence the everyday use of performance management and of the factors that influence performance-driven behaviour. De Waal identified behavioural factors that have […]

The power of world-class Performance management: Use it!

Wednesday, 9 August 2017

To become a world-class organization, a world-class performance management process is a must. This article provides the framework necessary for developing a world-class performance management process. It is based on the practices of world-class corporations like Sara Lee, Emerson Electric, Philip Electronics, KLM Royal Dutch Airlines, NEC, and Xerox, who have all used techniques described […]

The role of behavioural factors in the successful implementation and use of Performance Management Systems

Wednesday, 9 August 2017

The paper examines the role behavioral factors play in the successful implementation and use of performance management systems that are based on critical success factors, key performance indicators and the balanced scorecard. Case study research was performed which identified 18 individual behavioral factors to be important. The research also showed that the use stage in […]

The future of the balanced scorecard

Wednesday, 9 August 2017

During the 2002 PMA-conference, held in July in Boston, USA, professor Kaplan was the key-note speaker. André de Waal was fortunate to be able to speak to him after his speech. This article is a summary of the interview and parts of Kaplan’s speech.

The myth of shareholder value

Wednesday, 9 August 2017

Is there a conflict between the pursuit of shareholder value and sustainable economic growth? In my opinion there certainly is. Recent scandals like those of Enron and WorldCom have shown the economic world that too much focus on shareholder value may well threaten a company’s continuity. As a consequence, the important position shareholder value has […]

Forget value based management and the balanced scorecard!

Wednesday, 9 August 2017

Where Bob Anthony has had a big role to play in the field of management accounting and control in the seventies, eighties and the beginning of the nineties, nowadays it is Ken Merchant who is the person in this area. His book ‘Modern Management Control Systems’ from 1998 and its successors have a lasting impact […]

Is your organisation ready for beyond budgeting?

Wednesday, 9 August 2017

Traditionally, budgeting is considered to be one of the most important management tools to steer the organisation, evaluate its performance and motivate its people. However, criticism of the budgeting process has increased considerably in the past decade. An alternative to budgeting known as ‘beyond budgeting’ has received a lot of attention in recent management literature. […]

Performance Management Analysis

Wednesday, 9 August 2017

Researchers are increasingly interested in the relation between behaviour and the use of performance management systems. It is important to study this relation because the use of performance management improves performance driven behaviour, and consequently the results of an organisation. Recently a tool called the performance management analysis was developed, which can help an organisation […]