PERFORMANCE MEASUREMENT AND ORGANIZATIONAL EFFECTIVENESS: BRIDGING THE GAP

  • Henri J
  • Côté L
  • Cucumel G
 et al. 
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Abstract

The aim of this paper is to bridge the gap between the organizational effectiveness (OE) models developed in the field of organizational theory and the performance measurement models presented within the management accounting literature. The specific evolution of these two complementary streams of research stemming from two different fields of research are reconciled and integrated by analyzing their convergences and divergences. As a response to theoretical and practical pressures, the evolution of OE models reflects a construct perspective, while the evolution of performance measurement models mirrors a process perspective. Performance measurement models have moved from a cybernetic view whereby performance measurement was based mainly on financial measures and considered as a component of the planning and control cycle to a holistic view based on multiple nonfinancial measures where performance measurement acts as an independent process included in a broader set of activities. This paper contributes to the performance measurement literature by establishing the origins of the performance measurement models and by shedding light on unexplored fertile areas of future research.

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Authors

  • Jean-François Henri

  • Louise Côté

  • Guy Cucumel

  • Maurice Gosselin

  • Zahirul Hoque

  • Jacques Maurice

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