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Open Access research that challenges the mind...

The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including those from the School of Psychological Sciences & Health - but also papers by researchers based within the Faculties of Science, Engineering, Humanities & Social Sciences, and from the Strathclyde Business School.

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A composite approach to performance measurement system auditing

Kehoe, D.F. and Burns, N.D. and Bititci, Umit (1999) A composite approach to performance measurement system auditing. International Journal of Business Performance Management, 1 (3). 279 - 298.

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Abstract

This paper describes the result of a major collaborative research programme between the universities of Liverpool, Loughborough and Strathclyde funded by the EPSRC into the development of an integrated approach to the audit and assessment of performance measurement systems. The basis of the research was that to fully evaluate an organisation's performance measurement system (PMS) from three distinct viewpoints namely the structural alignment view, the information view and the behavioural view. The methodology developed is described in detail, together with the results of an industrial case study into the application of the audit approach.