Strategic performance measurement systems roles revisited

The increasing competitive pressure resulting from operations activities and markets globalization, are forcing enterprises to reorient their strategies, operations systems, processes and procedures to sustain their competitive positions. TThis paper presents a Delphi experiment, based on a discussion about the roles that a performance measurement system should perform. The measurement system is studied in the context of an operations strategic management system that is used to identify the main roles that the measurement system should perform. The generated framework that is theoretical in essence is refined by a modified Delphi experiment. The understanding of the performance measurement system roles contribute for better design, implementation and use of this system. The main value of the present paper is the theoretical exercise, used to create and to refine the framework. The systemic design approached used will found future research to generate practical solutions for the design and use of operations strategic management system. Continuous improvement, organizational learning and the management of change process are required properties for the strategic management of the operations function.

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