دانلود رایگان مقاله انگلیسی هوش کسب و کار برای اندازه گیری عملکرد: تجزیه و تحلیل مبتنی بر مورد - الزویر 2018

ABSTRACT

The adoption of IT-based performance measurement systems (PMS) has increased in recent times. The proliferation of business intelligence (BI) has significantly impacted performance measurement in organizations. In this paper a novel process-based framework is proposed to enable end-to-end analysis of technology driven PMS implementation in an organization. The framework has been used to study PMS implementation in a large manufacturing firm in India. The analysis of the case provides key lessons about successful planning, execution and adoption of a BI based PMS as well as identification of critical success factors (CSF) in the implementation of PMS, that would be of interest to organizations planning to implement a similar system.

8. CONCLUSION

The framework proposed in this paper provides a novel conceptualization for implementation of a PMS. It is grounded in literature and provides an integrated view of implementation of PMS, covering all steps from planning to realization of benefits. The framework will be useful both for academic community in analysis of the implementation of a PMS and for practitioners planning to implement a new IT-based PMS in an organization. A limitation of the paper is that the proposed framework has been validated by a single case. A single case study analysis allows investigating a “contemporary phenomenon in depth and within its real-life context, especially when the boundaries between phenomenon and context are not clearly evident” (Yin, 2014). As such, while the single case study approach allowed us to examine the implementation of a PMS in depth, generalizability of the findings is a limitation of this research. In particular, it should be noted that the case pertains to a firm from a specific industry and geography, and findings of the study should be cautiously interpreted and used in other contexts.

The study can be extended by follow-up studies to validate and refine the proposed framework. Specifically, the validity of framework may be tested across the implementation of PMS in different industries and geographies. Also, the challenges of using the framework and implementing a PMS across different industry verticals may be compared. It is hoped that the framework will provide a basis to extend the boundaries of knowledge of PMS implementation and future studies will enrich the framework and enhance its utility for researchers.