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• W155207911 abstract "Strategic performance management (SPM) has become an important vehicle for businessmanagement in today’s turbulent business environment. SPM has in recent years attracted muchresearch interest from the side of both scientists and policy-makers. This interest is warranted becauseof the fundamental transformations (e.g. increased competition, changes in the regulatoryenvironment, the impact of technology, growing globalization, shifts in customer behaviour andexpectations) in industrial systems created a challenging business environment, which prompted firmsto call for insight into their business activities and operational performance at all times. The growingimportance of these changes has further intensified the need for alternative strategic control andperformance measures to allow businesses to stay competitive and profitable. The performancemeasures should provide a complete picture of a firm’s progress towards the achievement of itsmission and goals. The study addresses the need for an efficient SPM and operational PerformanceMeasurement System (PMS) for assessing business performance to cope with continous changingbusiness circumstances, to develop systematic strategic tools/approaches that shape and measure afirm’s capability for continuous competitiveness, to innovate and renew themselves business-orientedclimate, which potentially determine the success of the firms. Both the popular and scientificliterature indicate that there is evidence that SPM is now implemented (in use) in approximately 70%of medium-to-large firms in the US and Europe, as well as in many governmental departments. Thereis however, much unjustified belief in the assumed potential offered by the implementation of SPM inDutch firms. Most studies are anecdotal, case studies, speculative and less based upon empirical factsor solid business management theory. Much work has been carried out on the design and deploymentof SPM, but relatively little attention has been paid on the impact of SPM on firms’ results. The paperaims to investigate on an empirical basis whether SPM yield the benefits and/or disbenefits, aspredicted by the literature, for Dutch firms. And to provide an insight into the reasons behind theimplementation of SPM, as predicted by the literature, because each of the reasons for implementingSPM should yield particular benefits or disbenefits. The overarching analysis framework of this paperis based on SPM, because particular attention is paid to the lessons from the strategic performancemanagement literature for measuring the successes (and failures) of Dutch firms. Much empiricalstudies provide mixed evidence on the strategic benefits from the implementation of SPM. Variousliterature sources, case studies and practical experience show that firms that have implemented SPMobtain better financial and non-financial results, and improve more their overall quality thancompetitors or comparable firms that are less SPM-driven over a longer period of time. But, otherliterature sources reported that SPM has failed through incorrect identification of non-financialindicators, poorly defines metrics to address the requirements of all the stakeholders, wrong and toolittle or much measurements, use the metrics ineffectively, no clear existence of the link between nonfinancialand the expected financial results and no clear interactions (correlation(s)) among thebenefits, disbenefits and reasons behind the implementation of SPM. The research will deploysophisticated statistical tools (exploratory factor analysis and multiple regression analysis) to assesssystematically the business activities success and (and failures) after implementing SPM in practice." @default.
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• W155207911 date "2008-01-01" @default.
• W155207911 modified "2023-09-27" @default.
• W155207911 title "A Comparative Study on Strategic Performance Management of Dutch" @default.
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