3.8 Article

Simple, Effective Performance Management: A Top-Down and Bottom-Up Approach

Journal

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE
Volume 20, Issue 1, Pages 65-73

Publisher

WILEY PERIODICALS, INC
DOI: 10.1002/jcaf.20453

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Performance management systems sometimes confuse rather than enlighten managers and employees. The combination of complex processes, competing IT systems, and multiple dashboards often fails to provide the insight needed to bring change, so the metrics become irrelevant. Using a back-to-basics approach and employing two well-known processes-activity analysis and bal-anced scorecards-overcomes this irrelevance. Employing a simple, straightforward, and linked approach provides the information necessary to measure and improve performance from both an operational and strategic perspective. This article provides an overview of the linked concept and two case studies of implementations. (C) 2008 Wiley Periodicals, Inc. feature

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