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A Decision Framework for the Consolidation of Performance Measurement Systems

Title data

Grosswiele, Laura ; Röglinger, Maximilian ; Friedl, Bettina:
A Decision Framework for the Consolidation of Performance Measurement Systems.
In: Decision Support Systems. Vol. 54 (2013) Issue 2 . - pp. 1016-1029.
ISSN 1873-5797
DOI: https://doi.org/10.1016/j.dss.2012.10.027

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Abstract in another language

Numerous performance measurement systems have been expanding over the years. Therefore, they often contain more information than needed as well as irrelevant information. The consequences are high complexity in cognitively processing the enclosed measures and unnecessary costs for operating and maintaining the supporting infrastructure. Against this backdrop, we propose a decision framework that supports the consolidation of existing performance measurement systems such that information processing complexity and costs are balanced with the extent to which decision makers’ information requirements are met and alignment with corporate objectives is achieved. We also report on the results of an evaluation based on feature comparison, prototype construction, and a real-world application.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: performance measurement systems; information requirements; decision framework; multi-criteria decision analysis; information processing complexity; costs for information provision
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Professorship Business Information Systems and Value Oriented Process Management
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Professorship Business Information Systems and Value Oriented Process Management > Professorship Business Information Systems and Value Oriented Process Management - Univ.-Prof. Dr. Maximilian Röglinger
Research Institutions
Research Institutions > Affiliated Institutes
Research Institutions > Affiliated Institutes > Fraunhofer Project Group Business and Information Systems Engineering
Research Institutions > Affiliated Institutes > FIM Research Center Finance & Information Management
Faculties
Faculties > Faculty of Law, Business and Economics
Result of work at the UBT: No
DDC Subjects: 000 Computer Science, information, general works > 004 Computer science
300 Social sciences > 330 Economics
Date Deposited: 08 Apr 2015 07:08
Last Modified: 31 May 2017 12:16
URI: https://eref.uni-bayreuth.de/id/eprint/8259