Kumpulan Jurnal Nasional & Internasional
Magister Ilmu Hukum
|Aligning Performance Measurement and Strategy: Unpacking Complexity|
|Joanne Lye And Professor Lee Parker|
ABSTRAK: This study seeks to explore how alignment is achieved between strategy and performance measures in a performance management system. The study is conducted in a strategic business unit within a government owned company. Drawing on qualitative data collected during semi-structured interviews, the study employed a field-based case study approach utilizing the grounded theory methodology for analysing the data.
The findings of our exploratory study are twofold. First, we complement the existing accounting and management literatures by providing a more in-depth analysis of the linkage between performance measures and strategy to facilitate understanding. Second, we reinterpret the concept of alignment using the metaphor of a spiderís web. The metaphor of a spiderís web illustrates the complexity and dynamism to which components of the alignment process capture the multiple sets of relationships that might otherwise appear to be linear, within a performance management system. Furthermore, such a metaphor shifts the focus on the issue of setting objective performance measures and linking these to strategy, to capturing more of the hidden, perhaps subjective dynamics that create linkages at all levels within an organisation.
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