Performance measurement in service businesses revisited

Author:

Brignall Stan,Ballantine Joan

Abstract

Points out that the topic of performance measurement (PM) has received a lot of attention in recent years, with many competing PM models vying for management attention, and recently much of the literature on PM has been summarized in a taxonomic framework by Ballantine and Brignall (1995). Drawing on this taxonomy, describes research which updates the original model for PM in services developed by Fitzgerald et al. (1991), as summarized by Brignall et al. in the November 1991 issue of Management Accounting (UK). Shows that the new model considers PM at all levels of a business, not just at the strategic business unit (SBU) level, and makes propositions relevant to PM system design including information technology (IT) aspects.

Publisher

Emerald

Subject

Management of Technology and Innovation,Strategy and Management,General Business, Management and Accounting

Reference63 articles.

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3. Ballantine, J. and Brignall, S.J. 1995, “A taxonomic framework for performance measurement”, paper presented to the 18th Annual Congress of the European Accounting Association, Birmingham, May.

4. Bhabuta, L. 1988, “Sustaining productivity and competitiveness by marshalling IT”, in Proceedings: Information Technology Management for Productivity and Strategic Advantage, IFIP TC‐8 Open Conference, Singapore, March, pp. 1.39‐1.85.

5. Brignall, T.J. 1993, “Performance measurement and change in local government: a general case and a childcare application”, Public Money and Management, October‐December, pp. 23‐30.

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