As we are moving into the 21st century, there is an increasing belief that rate of change in the world is set to increase further both in scope and magnitude coming from unexpected directions (e.g. Weick, 1995; Hammer, 2001; Kotter & Cohen, 2002). While the change is fuelled by rapidly developing technologies (such as ICT platforms), increasing globalization and dismantling of trade barriers, issues such as global warming, environmental considerations and the sustainability of our planet are becoming key concerns for everyone. Based on these emerging trends, Bititci et al. (2012) conducted a review identifying ten grand challenges for the future of performance measurement. However, from a practitioner point of view it is not clear how these trends impact on their PMM practices. Hence, the overall aim of this paper is to empirically explore how the PMM practices of organisations responding these trends are being impacted. While our study was inspired by the challenges identified by Bititci et al (2012), the our purpose is to conduct an exploratory investigation from the context of emerging business trends. In this paper, we first review the emerging business trends from a performance measurement and management perspective and identify five significant trends for further exploration. These trends are: (1) collaboration and networks; (2) multicultural aspects; (3) servitization; (4) sustainability & CSR and (5) innovation and knowledge based workforce. We then outline our empirical method based on inductive case studies with four different organisation
An Empirical Evidence on Future of Performance Measurement & Management (PMM)
Sardi Alberto
2014-01-01
Abstract
As we are moving into the 21st century, there is an increasing belief that rate of change in the world is set to increase further both in scope and magnitude coming from unexpected directions (e.g. Weick, 1995; Hammer, 2001; Kotter & Cohen, 2002). While the change is fuelled by rapidly developing technologies (such as ICT platforms), increasing globalization and dismantling of trade barriers, issues such as global warming, environmental considerations and the sustainability of our planet are becoming key concerns for everyone. Based on these emerging trends, Bititci et al. (2012) conducted a review identifying ten grand challenges for the future of performance measurement. However, from a practitioner point of view it is not clear how these trends impact on their PMM practices. Hence, the overall aim of this paper is to empirically explore how the PMM practices of organisations responding these trends are being impacted. While our study was inspired by the challenges identified by Bititci et al (2012), the our purpose is to conduct an exploratory investigation from the context of emerging business trends. In this paper, we first review the emerging business trends from a performance measurement and management perspective and identify five significant trends for further exploration. These trends are: (1) collaboration and networks; (2) multicultural aspects; (3) servitization; (4) sustainability & CSR and (5) innovation and knowledge based workforce. We then outline our empirical method based on inductive case studies with four different organisation
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