دانلود رایگان مقاله انگلیسی دیدگاه تئوری تصمیم گیری در مورد پیچیدگی در اندازه گیری و مدیریت عملکرد - امرالد 2017

Abstract

Purpose – The purpose of this paper is to apply the aspects of decision theory (DT) to performance measurement and management (PMM), thereby enabling the theoretical elaboration of volatility, uncertainty, complexity and ambiguity in the business environment, which are identified as barriers to effective PMM. Design/methodology/approach – A review of decision theory and PMM literature establishes the Cynefin framework as the basis for extending the performance alignment matrix. Case research with seven companies explores the relationship between two concepts under-examined in the performance alignment matrix – internal dominant logic (DL) as the attribute of organisational culture affecting decision making, and the external environment – in line with the concept of alignment or fit in PMM. A focus area is PMM related to sustainable operations and sustainable supply chain management. Findings – Alignment between DL, external environment and PMM is found, as are instances of misalignment. The Cynefin framework offers a deeper theoretical explanation about the nature of this alignment. Other findings consider the nature of organisational ownership on DL. Research limitations/implications – The cases are exploratory not exhaustive, and limited in number. Organisations showing contested logic were excluded. Practical implications – Some organisations have cultures of predictability and control; others have cultures that recognise their external environment as fundamentally unpredictable, and hence there is a need for responsive, decentralised PMM. Some have sought to change their culture and PMM. Being attentive to how cultural logic affects decision making can help reduce the misalignment in PMM. Originality/value – A novel contribution is made by applying decision theory to PMM, extending the theoretical depth of the subject.

Implications for research and practice

As the first paper to consider the Cynefin framework in relation to operations management and PMM, it has provided insight into the link between organisational culture (the DL) and sense-making. This answers the call of Melnyk et al. (2014) on the need for greater understanding of social factors, organisational culture, complexity, autopoiesis and uncertainty in PMM theory, and the call for this special issue. In addition, the relatively nascent area of SOSCM and PMM has been explored, the newness of which is a clear driver of potential misalignment with existing PMM systems and strategic objectives. Making appropriate adjustments to PMM over time based on turbulent and variable external environments and shifting between four domains of the Cynefin framework could prove an effective way of reformulating the organisation strategy, promoting intended behaviour and organisational learning. An organisation that is aware of the different DLs presented in Cynefin may be better prepared for change. Yet, if an organisation is in a stable environment, such investment may appear as a suboptimal use of resources. A broader point is that the mind-set of managers and their organisational culture (their institutional schema for sense-making) is often very strong; the definition of what Cynefin is, “a Welsh word that signifies the multiple factors in our environment and our experience that influence us in ways we can never understand” (Snowden and Boone, 2007).