Development of a Model of Business Performance Measurement System for Organisational Self-Assessment : the Case of Poland

• Autorzy: Rafał Haffer
• Języki publikacji: EN

Abstrakty

EN

Purpose: The paper introduces a model of business performance measurement system for organizational self-assessment. The model is made up of five elements including areas, elements, functions and processes of the BPMS as well as the introduction procedure. The paper is based on the research project conducted in 2007, entitled "Self-assessment in quality management systems of companies" which concerned the engagement of Polish enterprises in initiatives aiming at business excellence.

Methodology: The detailed characteristics of the business performance measurement system were identified through the analysis of BSC and excellence model concepts as well as the BPMS definitions found in literature. Three different research methods were applied, namely, a questionnaire survey and an interview conducted among the most active companies in the Polish economy and a Delphi method. As a result 230 companies were examined and 19 experts were interviewed.

Findings: The results collected with the use of the Delphi method make it possible to indicate which components of the BPMS are absolutely indispensable for the system to operate efficiently as well as to identify the procedure for introducing BPMS.

Originality/value: The paper combines the data collected from two sources: the representatives of Polish companies and the experts representing academia, business, auditing and certificating companies. The authors are convinced that the model presented in the paper although developed for Polish companies can successfully serve as a reference model also for non-Polish companies. Its value results from its universality. (original abstract)

Słowa kluczowe

EN

Balanced Scorecard (BSC); European Foundation for Quality Management Model (EFQM); Business Process Management (BPM); Self-esteem

PL

Strategiczna Karta Wyników; Model Europejskiej Fundacji Zarządzania Jakością (EFQM); Zarządzanie procesami biznesowymi; Samoocena

• Czasopismo: Journal of Positive Management
• Rocznik: 2016
• Tom: 7
• Numer: nr 3
• Strony: 20--46

Twórcy

autor

Rafał Haffer

• Nicolaus Copernicus University in Toruń, Poland

Bibliografia

• Atkinson, A. A. (1998), "Strategic performance measurement and incentive compensation", European Management Journal, Vol. 16 No. 5, pp. 552-561. DOI: http://dx.doi. org/10.1016/S0263-2373(98)00032-2
• Atkinson, A. A., Waterhouse, J. H., Wells, R. B. (1997), "A stakeholder approach to strategic performance measurement", Sloan Management Review, Vol. 38 No. 3, pp. 25-37.
• Baldrige Performance Excellence Program. 2011-2012 Criteria for Performance Excellence, (2010), National Institute of Standards and Technology, Gaithersburg.
• Bititci, U. S., Carrie, A. S., Mcdevitt, L. (1997), "Integrated performance measurement systems: a development guide", International Journal of Operations & Production Management, Vol. 17 No. 5,6, pp. 522-535. DOI: http://dx.doi. org/10.1108/01443579710167230
• Bourne, M. C. S., Neely, A., Mills, J. F., Platts, K. W. (2003), "Implementing performance measurement systems: a literature review", International Journal of Business Performance Management, Vol. 5 No. 1, pp. 1-24. DOI: http://dx.doi.org/10.1504/ IJBPM.2003.002097
• Brown, M. G. (1996), Keeping Score. Using the Right Metrics to Drive World-Class Performance, Productivity Press, New York.
• Conti, T. (1997), Organizational self-assessment, Chapman & Hall, London.
• Dumond, E. J. (1994), "Making best use of performance-measures and information", International Journal of Operations & Production Management, Vol. 14 No. 9, pp. 16-31. DOI: http://dx.doi.org/10.1108/01443579410066712
• Edvinsson, L., Malone, M. S. (1997), Intellectual capital: realizing your company's true value by finding its hidden brainpower, Harper Business, New York.
• EFQM Excellence Model 2010 (2009), EFQM Publications. Forza, C., Salvador, F., (2000), "Assessing some distinctive dimensions of performance feedback information in high performing plants", International Journal of Operations & Production Management, Vol. 20 No. 3, pp. 359-385. DOI: http://dx.doi. org/10.1108/01443570010308112
• Franco-Santos, M., Kennerley, M., Micheli, P., Martinez, V., Mason, S., Marr, B., Gray, D., Neely, A. (2007), "Towards a definition of business performance measurement system", International Journal of Operations & Production Management, Vol. 27 No. 8, pp. 784-801. DOI: http://dx.doi.org/10.1108/01443570710763778
• Gates, S. (1999), Aligning Strategic Performance Measures and Results, The Conference Board, New York.
• Haffer, R. (2010), "Relacje pomiędzy komponentami modelu wewnątrzorganizacyjnych oddziaływań Pozytywnego Potencjału Organizacji", in: Stankiewicz, M. J. (Ed.), Pozytywny potencjał organizacji. Wstęp do użytecznej teorii zarządzania, TNOiK "Dom Organizatora", Toruń, pp. 159-213.
• Haffer, R. (2011), Samoocena i pomiar wyników działalności w systemach zarządzania przedsiębiorstw. W poszukiwaniu doskonałości biznesowej, Wydawnictwo UMK, Toruń.
• Haffer, R. (2014), "Business Performance Measurement Systems versus Business Results and Business Excellence: The Case of Poland", in: Chopra, P. K. (Ed.), Quality, Excellence and Measurement. A Tribute to Professor Gopal K. Kanji, Wisdom House Publications, Leeds.
• Ittner, C., Larcker, D., Randall, T. (2003), "Performance implications of strategic performance measurement in financial service firms", Accounting, Organizations and Society, Vol. 28 No. 7/8 pp. 715-741. DOI: http://dx.doi.org/10.1016/S0361-3682(03)00033-3
• Kanji, G. K. (2001), Measuring Business Excellence, Routledge, London.
• Kanji, G. K., Sá, P. M. (2002), "Kanji's Business Scorecard", Total Quality Management, Vol. 13 No. 1, pp. 13-27.
• Kanji, G. K. (2002), "Performance Measurement System", Total Quality Management, Vol. 13 No. 5, pp. 715-728. DOI: http://dx.doi.org/10.1080/0954412022000002090
• Kanji, G. K. (2005), "Sustainable Growth and Business Excellence", Total Quality Management, Vol. 16 No. 8, pp. 1069-1078. DOI: http://dx.doi.org/10.1080/ 14783360500163292
• Kaplan, R. S., Norton, D. P. (1992a), "The balanced scorecard: measures that drive performance", Harvard Business Review, January-February, pp. 71-79.
• Kaplan, R. S., Norton, D. P. (1992b), "The Balance Scorecard: Measures That Drive Performance", in: Harvard Business Review on Measuring Business Performance, Harvard Business School Press, Boston.
• Kaplan, R. S., Norton, D. P. (1996a), "Linking the balanced scorecard to strategy (reprinted from the balanced scorecard)", California Management Review, Vol. 39 No. 1, pp. 53-79.
• Kaplan, R. S., Norton, D. P. (1996b), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston.
• Kaplan, R. S., Norton, D. P. (2001), The Strategy Focused Organization, Harvard Business School Press, Boston.
• Kaplan, R. S., Norton, D. P. (2004), Strategy Maps: Converting Intangible Assets into Tangible Outcomes, Harvard Business School Press, Boston.
• Kerssens-Van Drongelen, I. C., Fisscher, O. A. M. (2003), "Ethical dilemmas in performance measurement", Journal of Business Ethics, Vol. 45 No. 1/2, pp. 51-63.
• Lingle, J. H., Schiemann, W. A. (1996), "From balanced scorecard to strategy gauge. Is measurement worth it?", Management Review, March, pp. 56-62.
• Lebas, M. J. (1995), "Performance measurement and performance management", International Journal of Production Economics, Vol. 41 Nos. 1-3, pp. 23-35. DOI: http:// dx.doi.org/10.1016/0925-5273(95)00081-X
• Lynch, R. L., Cross, K. F. (1991), Measure up - the Essential Guide to Measuring Business Performance, Mandarin, London.
• Maisel, L. S. (2001), Performance Measurement Practices Survey Results, AICPA, New York.
• McGee, J. V. (1992), What is Strategic Performance Measurement?, Ernst & Young Center for Business Innovation, Boston.
• Neely, A. (1998), Measuring Business Performance: Why, What and How, The Economist and Profile Books Ltd., London.
• Neely, A., Gregory, M. J., Platts, K. (1995), "Performance measurement system design: a literature review and research agenda", International Journal of Opera tions & Production Management, Vol. 15 No. 4, pp. 80-116. DOI: http://dx.doi. org/10.1108/01443579510083622
• Neely, A., Kennerley, M., Adams, Ch. (2007), "Performance measurement frameworks: a review", in: Neely, A. (Ed.), Business Performance Measurement. Unifying and integrating practice, Second edition, Cambridge University Press, Cambridge.
• Neely, A. (Ed.) (2007), Business Performance Measurement. Unifying and integrating practice, Second edition, Cambridge University Press, Cambridge.
• Otley, D. T. (1999), "Performance management: a framework for management control systems research", Management Accounting Research, Vol. 10 No. 4, pp. 363-382. DOI: http://dx.doi.org/10.1006/mare.1999.0115
• Pun, K. F. (2002), "Development of an integrated total quality management and performance measurement system for self-assessment: A method", Total Quality Management, Vol. 13 No. 6, pp. 759-777. DOI: http://dx.doi.org/10.1080/0954412022000010127
• Rigby, D. (2001), "Management tools and techniques: a survey", California Management Review, Vol. 43 No. 2, pp. 240-247. DOI: http://dx.doi.org/10.2307/41166079
• Rogers, S. (1990), Performance Management in Local Government, Longman, London.
• Sinclair, D., Zairi, M. (2001), "An empirical study of key elements of total quality-based performance measurement systems: A case study approach in the service industry sector", Total Quality Management, Vol. 12 No. 4, pp. 535-550. DOI: http://dx.doi. org/10.1080/09544120120066127
• Speckbacher, G., Bischof, G., Pfeiffer, T. (2003), "A descriptive analysis on the implementation of balanced scorecards in German-speaking countries", Management Accounting Research, Vol. 14 No. 4, pp. 361-387. DOI: http://dx.doi.org/10.1016/j. mar.2003.10.001
• Westlund, A. H., (2001), "Measuring environmental impact on society in the EFQM system", Total Quality Management, Vol. 12 No. 1, pp. 125-135. DOI: http://dx.doi. org/10.1080/09544120020010147

Identyfikatory

DOI

10.12775/JPM.2016.014