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Journal article

Performance measurement process: definition and ownership

Kuwaiti M...(+1 more)

International Journal of Operations & Production Management, vol. 24, issue 1 (2004) pp. 55-78

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Abstract

The study deals with the questions relating to the process of developing and managing the PMS. Data are collected from members of the Institute of Business Process Re‐engineering, Dubai Quality Group and consultants from the UK. The study found that the design of the performance measurement systems is best performed by a newly created process, with a process owner reporting to the highest management level and carrying out the activities in collaboration with other processes.

Author-supplied keywords

  • Business process re‐engineering
  • Financial reporting
  • Performance measures

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