The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.

Purpose – The objective of this paper is to gain an understanding of the multiple ways companies are using performance measures throughout the organization in the areas of strategic planning, monitoring operations, and evaluation of employees work and satisfaction with the company and suppliers. Design/methodology/approach – A survey was developed and distributed to internal auditors to gather information on how their companies used performance measures. Findings – The results suggest that most companies tend to have an internal focus when using performance measures and place less value on benchmarking with competitors and suppliers. Originality/value – Based on the results of the survey, performance measures are used throughout the organization for numerous reasons from the determination of whether strategic goals are being met to evaluation of suppliers.

Main Author: Hass, Susan.
Other Authors: Burnaby, Priscilla., Bierstaker, James.
Format: Villanova Faculty Authorship
Language: English
Published: 2005
Online Access: http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:174902
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dc_source_str_mv Managerial Auditing Journal 20(2), January 2005, 179-186.
author Hass, Susan.
author_facet_str_mv Hass, Susan.
Burnaby, Priscilla.
Bierstaker, James.
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Burnaby, Priscilla.
Bierstaker, James.
author_s Hass, Susan.
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The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
author-letter Hass, Susan.
author_sort_str Hass, Susan.
author2 Burnaby, Priscilla.
Bierstaker, James.
author2Str Burnaby, Priscilla.
Bierstaker, James.
dc_title_str The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
title The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
title_short The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
title_full The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
title_fullStr The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
title_full_unstemmed The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
collection_title_sort_str use of performance measures as an integral part of an entity's strategic plan.
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dc.title The Use of Performance Measures as an Integral Part of an Entity's Strategic Plan.
dc.creator Hass, Susan.
Burnaby, Priscilla.
Bierstaker, James.
dc.description Purpose – The objective of this paper is to gain an understanding of the multiple ways companies are using performance measures throughout the organization in the areas of strategic planning, monitoring operations, and evaluation of employees work and satisfaction with the company and suppliers. Design/methodology/approach – A survey was developed and distributed to internal auditors to gather information on how their companies used performance measures. Findings – The results suggest that most companies tend to have an internal focus when using performance measures and place less value on benchmarking with competitors and suppliers. Originality/value – Based on the results of the survey, performance measures are used throughout the organization for numerous reasons from the determination of whether strategic goals are being met to evaluation of suppliers.
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