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Performance Measurement System: A Literature Review
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Orientador(es)
Resumo(s)
This paper describes the positive way in which the Performance Measurement Systems (PMS) have grown over time, describing the transition from traditional systems with purely financial indicators to the use of non-financial measures. There will be a literature review on two of the best known methods: “Tableau de Bord” and Balance Scorecard. Both are tools for organizational control with evolutionary phases and have the aim of providing better results, however the TdB is more operational and BSC is more strategic.
A literature review on the theory of diffusion, an innovation of Abrahamson (1991), and research to find out what or which the perspective where BSC is included will also take place. There are not enough studies on the reasons that lead companies to implement the BSC. Nevertheless it is a tool that has had and continues to have a great promotion by the consulting firms.
Descrição
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the Faculdade de Economia da Universidade Nova de Lisboa
Palavras-chave
Performance Measurement System Balance Scorecard Tableau de Bord Diffusion and Rejection matrix