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Performance measure review practice in heavy automotive industry – a dual perspective case study
Mälardalen University, School of Innovation, Design and Engineering. (Produktrealisering)
Mälardalen University, School of Innovation, Design and Engineering. (Produktrealisering)ORCID iD: 0000-0002-3530-2266
Mälardalen University, School of Innovation, Design and Engineering. (produktrealisering)ORCID iD: 0000-0001-7935-8811
Mälardalen University, School of Innovation, Design and Engineering. (Produktrealisering)ORCID iD: 0000-0002-0729-0122
2013 (English)Conference paper, Published paper (Refereed)
Abstract [en]

Within the field of performance measurement and management (PMM) it is well-established that more research is needed into understanding how change is managed in performance measures (PM) (Eccles, 1991; Ghalayini and Noble, 1996; Neely, 1999; Kennerley and Neely, 2002; Kennerley and Neely, 2003; Melnyk et al., 2004; Neely 2005; Bourne, 2008). Even though academics have risen to the challenge by proposing several performance measurement frameworks (Bititci et al., 2000; Bourne et al., 2000; Najmi et al., 2005; Kennerley et al., 2003) two shortcomings prevail in the contemporary thereotical base. Firstly, little research has focused on the applied practices of organisations in the industry for managing change. Secondly, the research available today takes on a management perspective rather than an organisation-wide equivalent. This has been acknowledged by Bourne (2008) that underlines the need for more collaborative research into understanding how organisations manage change in PM in practice. With these deficiencies in mind, the purpose of this paper is firstly to outline the PM review practice of an organisation within the heavy automotive industry from two perspectives, top-management and operational, and secondly to contrast the practice to theory. In order to do this, two case studies at one case company have been executed, one from each perspective. The heavy automotive industry, defined in this paper as the industry for buses, trucks, and construction equipment, is both interesting and appropriate to study in relation to the outlined phenomenon.

Place, publisher, year, edition, pages
2013.
Keyword [en]
performance measures
National Category
Engineering and Technology
Research subject
Innovation and Design
Identifiers
URN: urn:nbn:se:mdh:diva-18687OAI: oai:DiVA.org:mdh-18687DiVA: diva2:613492
Conference
7th Conference of Performance Measurement and Management Control
Available from: 2013-03-28 Created: 2013-03-28 Last updated: 2013-12-03Bibliographically approved
In thesis
1. Managing change in performance measures within a manufacturing context
Open this publication in new window or tab >>Managing change in performance measures within a manufacturing context
2013 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

Even though the literature available within the field of performance measurement and management (PMM) is extensive, a gap exists regarding how change is managed in performance measures (PM).  This gap is corroborated by the empirical data underlining that only a few organisations have mechanisms in place for managing PM change. The need to manage change in PM arises from the consensus that performance measurement systems (PMS) should reflect the strategy and direct environments of the company. As both strategies and environments are dynamic in nature the PMS ought to possess the capability to change. The paradox of combining dynamic strategies and environments with static PMS has created problems for companies as the competitive conditions change over time. With this background in mind, the purpose of this thesis is to contribute to the existing body of knowledge regarding how to manage change in performance measures. The contribution from this research will stem from analysis of six empirical studies and the results will be concluded in a set of guidelines regarding how to manage change in PM in practice.

This thesis has adopted a systems perspective and takes a qualitative, case-study based approach. In total six case studies and three literature studies have been conducted. The case studies have been conducted on three different continents and have focused on the deployed ways for managing change in PM and how the PM have evolved over time. The first literature study focused on the general literature within the field of PMM, the second literature study focused on the literature revolving around keeping PM updated and relevant over time whilst the third and concluding literature study focused on further expanding the theoretical base on how to manage change in PM and how PM evolve and change after their implementation. This thesis concludes that extensive PM change is necessary over time in order to establish and maintain appropriate PM, continuously improve the measurement process and boost performance. Further, in converse to the various approaches suggested in literature, all six approaches identified in the case studies are processes. Furthermore, each PM change process differs from another as highlighted in the empirical findings chapter.

Finally, 11 factors have been identified from the theoretical and empirical findings that affect the ability to manage change in PM: level of process documentation, process ownership, employee involvement and alignment (as an embedded part of the PM change process design), communication, culture, role of top-management, IT-infrastructure capabilities, resources available for facilitation, PM ownership and education. Finally, eight guidelines have been developed addressing how to manage change in performance measures.

Place, publisher, year, edition, pages
Västerås: Mälardalen University, 2013
Series
Mälardalen University Press Dissertations, ISSN 1651-4238 ; 141
Keyword
performance measures
National Category
Engineering and Technology
Research subject
Innovation and Design
Identifiers
urn:nbn:se:mdh:diva-18691 (URN)978-91-7485-107-6 (ISBN)
Public defence
2013-06-14, Filen, Smedjegatan 37, Eskilstuna, 10:00 (English)
Opponent
Supervisors
Funder
XPRES - Initiative for excellence in production research
Available from: 2013-04-29 Created: 2013-03-28 Last updated: 2013-12-06Bibliographically approved

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