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001-es BibID:BIBFORM098783
Első szerző:Owais, Lubna Qais Anwer (1994-)
Cím:A brief overview of performance management systems / Lubna Q. Owais
Dátum:2021
ISSN:2360-2554
Megjegyzések:Performance management is not a new topic; however, it has gained so much attention recently due to its need in the current competitive business environment. Performance management has been first used in the 1970s, and since then many definitions, frameworks, and concepts of performance management have been introduced, which led to great confusion in the performance management literature. Furthermore, many terms are used interchangeably with performance management, which made the confusion much worse. This article aims to provide a brief review of the evolution of performance management. Moreover, in the literature, it is obvious that even with the new comprehensive systems still the financial indicators are the most common and used indicators, therefore, an overview of some of the most common financial indicators and their importance is provided in this paper. Additionally, some empirical pieces of evidence about the cause-and-effect relationships, which are claimed to be fundamental for the success of the Balanced Scorecard (BSC), are provided. The findings are ambiguous as some support the existence of these relationships, whereas other findings deny their existence.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Performance management
Performance measurement systems (PMSs)
Balanced Scorecard (BSC)
Cause-and-effect relationships
Megjelenés:SEA: Practical Application of Science. - 9 : 25 (2021), p. 23-30. -
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