Strategic performance measurement systems: a discussion about their roles

Abstract

PurposeThe purpose of this paper is to present a theoretical discussion about the roles that a performance measurement system should perform. The enterprises' operations systems and environments, characterized by their complexity and dynamics, are challenging the strategic operations management models.Design/methodology/approachThe developed theoretical construction is based on a literature review. The measurement system is studied in the context of a strategic operations management system.FindingsThe structures, processes and spaces were the lens used to study the performance measurement system and contributed to organize the concepts in tables, that is, roles statements were created based on these guidelines. These tables synthesized and identified the main roles that the system should perform, stating their definitions and related perspectives.Research limitations/implicationsThe generated framework is theoretical in essence and needs to be tested, although the theoretical exercise showed a common sense around the articulated main concepts.Practical implicationsThe understanding of the performance measurement system roles contributes to improve design, implementation and use of the performance system.Originality/valueThe paper's main contribution is the theoretical underpinning used to develop the performance framework. The system design approach used will enable further research into strategic performance measurement application for the design and use of such a system. Continuous improvement, organizational learning and the management of change process will be required properties for the strategic management of the operations function.