The Relationship between the Level of Completeness of a Strategic Performance Management System and Perceived Advantages and Disadvantages

Purpose – The purpose of this paper is to identify whether there exists a relationship between the level of completeness of a strategic performance management (SPM) system implementation and the advantages and disadvantages an organization experiences from this system.Design/methodology/approach – Advantages and disadvantages encountered during the implementation and use of an SPM system are collected from the literature and tested during extensive interviews at 17 prominent Dutch organizations (with 52 interviewees in total). During the interviews the level of completeness of the SPM system implementation is also assessed. Subsequently, the advantages, disadvantages and level of SPM system implementation completeness are related.Findings – The research results show that organizations that have fully completed the SPM implementation gain more financial and non‐financial advantages and experience less disadvantages than organizations that are still in the process of implementing such a system. Organization...

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