The theory and practice of performance measurement |
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| Institution: | 1. Warwick Business School, University of Warwick, Coventry CV4 7AL, United Kingdom;2. Department of Quantitative Methods, Università Cattaneo – LIUC, Castellanza, Italy;1. HEC Lausanne, Faculty of Business and Economics, University of Lausanne, 1015 Lausanne, Switzerland;2. IESE Business School, University of Navarra, Avenida Pearson, 21, 08034 Barcelona, Spain;1. School of Industrial Engineering, Università Cattaneo – LIUC, Castellanza, VA, Italy;2. Gevirtz Graduate School of Education, University of California, Santa Barbara, CA, USA;3. MIDE, School of Pschology, Pontificia Universidad Católica de Chile, Chile;4. Graduate School of Education, University of California, Berkeley, CA, USA;1. University of California, Davis, Graduate School of Management, 540 Alumni Ln, Davis, CA 95616, United States;2. Vrije Universiteit Amsterdam, School of Business and Economics, De Boelelaan 1105, 1081HV, Amsterdam, the Netherlands;3. Emory University, Goizueta Business School, 1300 Clifton Rd, Atlanta, GA, 30322, United States;4. Copenhagen Business School, Department of Accounting, Solbjerg Plads 3, C4 2000, Frederiksberg Denmark;1. University of Illinois at Urbana-Champaign, United States;2. University of South Carolina, United States;3. Georgia State University, United States;1. Warwick Business School, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK;2. Business School, Loughborough University, Ashby Road, Loughborough LE11 3TU, UK;3. College of Business, Pittsburgh State University, 1701 South Broadway Street, Pittsburgh, KS 66762, USA;4. School of Accounting and Commercial Law, Victoria University of Wellington, P.O. Box 600, Wellington, New Zealand |
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| Abstract: | This paper builds on principles and techniques developed in measurement science, as currently understood in physical sciences and engineering, to improve the theory and practice of performance measurement. To do so, it firstly discusses three fundamental positions on measurement, characterized as metaphysical, anti-metaphysical and relativistic. Subsequently, it lays the foundations of a pragmatic epistemology of measurement in both physical and social sciences. Finally, these insights are integrated through the examination of possible advances in both the theory and practice of performance measurement in organizations. |
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| Keywords: | Performance measurement Measurement science Epistemology Performance management |
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