Formation of the multidimensional performance measurement system ; Kompleksinio organizacijos veiklos vertinimo sistemos formavimas

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 VYTAUTAS MAGNUS UNIVERSITY Asta SLIŽYTFORMATION OF THE MULTIDIMENSIONAL PERFORMANCE MEASUREMENT SYSTEM Summary of Doctoral Dissertation Social sciences, Management and administration (03 S) Kaunas, 2009 3URI¡3URIþ¡¡þ¡¡'The dissertation was prepared in 2005 – 2009 at Vytautas Magnus University. Scientific supervisor: 3U of. dr. Irena Bakanauskien (Vytautas Magnus University, Social Sciences, Management and Administration 03S). The dissertation is defended at a public session at the Council of Management and Administration of Vytautas Magnus University: Chairman:3U of. habil. dr. Povilas Zakarevi ius (Vytautas Magnus University, Social Sciences, Management and Administration 03S). Members: dr. Valdon Darškuvien (Vytautas Magnus University, Social Sciences, Economics 04S). habil. dr. Jonas Kvedaravi ius (Vytautas Magnus University, Social Sciences, Management and Administration 03S). 3URI habil. dr. Julius Ramanauskas (Klaip da University, Social Sciences, Management and Administration 03S). dr. Bronius Neverauskas (Kaunas University of Technology, Social Sciences, Management and Administration 03S). Opponents:3URI habil. dr. Borisas Melnikas (Vilnius Gediminas Technical University, Social Sciences, Management and Administration 03S). oc. dr. Edita Gimžauskien (Kaunas University of Technology, Social Sciences, Management and Administration 03S). thThe offcial defence of the dissertation will take place at 10:00 a.m.

Sujets

• Management
• Performance measurement

Informations

• Publié par: vytautas_magnus_university
• Publié le: 01 janvier 2009
• Nombre de lectures: 15
• Langue: English

Extrait

VYTAUTAS MAGNUS UNIVERSITY
Asta SLIŽYT
FORMATION OF THE MULTIDIMENSIONAL
PERFORMANCE MEASUREMENT SYSTEM
Summary of Doctoral Dissertation
Social sciences, Management and administration (03 S)
Kaunas, 2009
?The dissertation was prepared in 2005 – 2009 at Vytautas Magnus University.
Scientific supervisor:
3U of. dr. Irena Bakanauskien (Vytautas Magnus University, Social Sciences,
Management and Administration 03S).
The dissertation is defended at a public session at the Council of Management and
Administration of Vytautas Magnus University:
Chairman:
3U of. habil. dr. Povilas Zakarevi ius (Vytautas Magnus University, Social
Sciences, Management and Administration 03S).
Members:
dr. Valdon Darškuvien (Vytautas Magnus University, Social
Sciences, Economics 04S).
habil. dr. Jonas Kvedaravi ius (Vytautas Magnus University, Social
Sciences, Management and Administration 03S).
3URI habil. dr. Julius Ramanauskas (Klaip da University, Social Sciences,
Management and Administration 03S).
dr. Bronius Neverauskas (Kaunas University of Technology, Social
Sciences, Management and Administration 03S).
Opponents:
3URI habil. dr. Borisas Melnikas (Vilnius Gediminas Technical University,
Social Sciences, Management and Administration 03S).
oc. dr. Edita Gimžauskien (Kaunas University of Technology, Social
Sciences, Management and Administration 03S).
thThe offcial defence of the dissertation will take place at 10:00 a.m. on June 12 at a
public session, in the Small Hall, Kaunas, Faculty of Economics and Management.
Addess: Daukanto 28, Kaunas, Lithuania.
th
Summary of the doctoral dissertation was sent out on May 11 , 2009.
The dissertation is available at the library of Vytautas Magnus University and
Lithuanian National Martynas Mažvydas library.
2
??3URI'3URI?????
3URIVYTAUTO DIDŽIOJO UNIVERSITETAS
Asta SLIŽYT
KOMPLEKSINIO ORGANIZACIJOS VEIKLOS
VERTINIMO SISTEMOS FORMAVIMAS
Daktaro disertacija
Socialiniai mokslai, vadyba ir administravimas (03 S)
Kaunas, 2009
3
?Daktaro disertacija rengta 2005 – 2009 metais Vytauto Didžiojo universitete.
Mokslinis vadovas:
Prof. dr. Irena Bakanauskien (Vytauto Didžiojo universitetas, Socialiniai mokslai,
Vadyba ir administravimas – 03S).
Disertacija ginama Vytauto Didžiojo Universiteto Socialini moksl srities
Vadybos ir administravimo mokslo krypties taryboje:
Pirmininkas:
Prof. habil. dr. Povilas Zakarevi ius (Vytauto Didžiojo universitetas,
Socialiniai mokslai, Vadyba ir administravimas – 03S).
Nariai:
Prof. dr. Valdon Darškuvien (Vytauto Didžiojo universitetas, Socialiniai
mokslai, Ekonomika – 04S).
Prof. habil. dr. Jonas Kvedaravi
Socialiniai mokslai, Vadyba ir administravimas – 03S).
Prof. habil. dr. Julius Ramanauskas (Klaip dos universitetas, Socialiniai
mokslai, Vadyba ir administravimas – 03S).
Prof. dr. Bronius Neverauskas (Kauno technologijos universitetas, inistravimas – 03S).
Oponentai:
Prof. habil. dr. Borisas Melnikas (Vilniaus Gedimino technikos
universitetas, Socialiniai mokslai, Vadyba ir administravimas – 03S).
Doc. dr. Edita Gimžauskien (Kauno technologijos universitetas, Socialiniai
mokslai, Vadyba ir administravimas – 03S).
Disertacija bus ginama viešame pos dyje 2009 m. birželio 12 d. 10 val Vytauto
Didžiojo universitete, Ekonomikos ir vadybos fakultete, Mažojoje sal je. Adresas:
Daukanto 28, Kaunas, Lietuva.
Disertacijos santrauka išsiuntin ta 2009 m. geguž s 11 d.
Disertacij galima perži r ti Vytauto Didžiojo universiteto ir Lietuvos nacionalin je
Martyno Mažvydo bibliotekoje.
4
????????????????INTRODUCTION
“You can't manage what you don't measure”
Management wisdom
Relevance of the research
The growing attention of scientists and practitioners towards the issues of
measuring organizational performance has determined development of the performance
measurement as individual object of management research. Performance measurement
has been seen for a long time as one of the functions of Management Accounting, and
only recently researchers started to analyze it as a scientific subject developing on its
1
own account (Jurkštien , 2002; Stoškus, Beržinskien , 2005) . Relevance of the
analysis of performance measurement as individual object of management research is
justified by an old management adage ‘You can't manage what you don't measure’. It
reveals the necessity for performance measurement by organizations. As well it
interlinks topicalities of management and performance measurement within the context
of the Management Science. To be able to manage the organization, first of all it is
necessary to measure its performance. Analysis of performance measurement as
including only measurement of past performance results, is no longer sufficient: it is
absolutely necessary to examine usage of performance measurement results for the
management of the organization. Performance measurement should be seen as the
process serving the process of management, as a feedback that serves as a basis for
decision-making.. Influence of performance measurement on the management of
organization, relevance of search for new ways of management reveals the necessity to
explore performance measurement. Thus, performance measurement of the whole
organization as of the social-economic system becomes relevant.
In theory, relevance of performance measurement as individual object of
management research is justified by the arguments of management theoreticians
suggesting that performance measurement emphasizes the systemic approach towards
operation of the organization (Jurkštien , 2002; Meekings, 1995), encourages
organizational learning (Meekings, 1995) and improvement (Bititci, Carrie, Turner,
2002; Meekings, 1995).
1 References can be found in full doctoral dissertation.
5
???In practice, relevance of the topic concerned is substantiated by the importance of
performance measurement for the survival, growth and development of the organization
(Brimson, 1991; Euske, Lebas, McNair, 1993; Johnson ir Kaplan, 1987; Bititci, Carrie,
Turner, 2002; Meekings, 1995). Performance measurement facilitates achievement of
organizational goals (Bititci, Carrie, Turner, 2002; Meekings, 1995), helps in
controlling the operation of organization and ensuring appropriate reward for the work
done (Bititci, Carrie, Turner, 2002), allows for controlling short-term results and
matching them to the long-term capabilities of the organization, its growth potential,
performance possibilities, different expectations of the stakeholders, and behavioural
motives of the personnel (Simmons, 2000), enables to transform organizational
management from the management that analyzes past into the future-orientated one, and
to convert the “top-down” control into the internal motivation (Meekings, 1995). When
companies find themselves operating under the conditions of ‘hard times’, the above
identified benefits become even more significant, as performance measurement
contributes to identification of the so-called performance ‘bottlenecks’ of organizations
(Mukherjee, Chatterjee, 2007). Hard times can bring some changes in priorities of
performance measurement however in that case, performance measurement, as the
process, becomes significant and important as never before.
Problem and its investigation level
It’s been several decades now that issues of concern regarding performance
measurement are being explored. According to M. Bromwich, A. Bhimani (1994), an
intense exploration of the actualities of performance measurement started in 9th decade
of 20 century. Cybernetic performance measurement was replaced by the holistic one
that started with the identification of performance measurement problems, the
emergence of performance measurement systems, the ways for their implementation,
and progressed to the stages of empirical investigation and analysis of theoretical
verification of the systems (Neely, 2005b).
Scientific literature in English regarding performance measurement is abundant
and diverse in both theoretical and practical aspect. Different issues of concern
regarding performance measurement are widely explored from the theoretical point of
view by the following authors: A. Neely (1998a, 1998b, 1999, 2002, 2004, 2005), U. S.
Bititci ir kt. (1997, 1998, 1999, 2000, 2002, 2004, 2006), M. Bourne ir kt. (1999, 2000,
62002, 2003a, 2003b, 2005), C. D. Ittner, D. F. Larcker (1998, 2003), R. S. Kaplan, D. P.
Norton (1992, 1996a, 1996b, 1996c, 2000, 2001, 2005), M. Kennerley ir kt. (2002,
2003). According to A. Neely (2005b), empirical researches dealing with performance
measurement started to emerge in 9th decade. Whereas scientific literature in Lithuanian
regarding performance measurement is still insufficient. The latter often analyzes
separate dimensions of performance measurement. G. Slatkevi ien (2000, 2001a,b,
2002) examines issues of performance measurement in the context of performance
quality, performance and developmental achievements in pursuance of the aim to ensure
the principle of continuous development. E. Gimžauskien (2004, 2007) explores issues
of completeness and functionality assessment of performance measurement process.
Few emp