Skip to main content
Erschienen in: Information Systems and e-Business Management 2/2012

01.06.2012 | Original Article

MetricM: a modeling method in support of the reflective design and use of performance measurement systems

verfasst von: Stefan Strecker, Ulrich Frank, David Heise, Heiko Kattenstroth

Erschienen in: Information Systems and e-Business Management | Ausgabe 2/2012

Einloggen

Aktivieren Sie unsere intelligente Suche um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Performance indicators play a key role in management practice. The existence of a coherent and consistent set of performance indicators is widely regarded as a prerequisite to making informed decisions in line with set objectives of the firm. Designing such a system of performance indicators requires a profound understanding of the relations between financial and non-financial metrics, organizational goals, aspired decision scenarios, and the relevant organizational context—including subtleties resulting from implicit assumptions and hidden agendas potentially leading to dysfunctional consequences connected with the ill-informed use of performance indicators. In this paper, we investigate whether a domain-specific modeling method can address requirements essential to the reflective design of performance measurement systems, and which structural and procedural features such a method entails. The research follows a design research process in which we describe a research artifact, and evaluate it to assess whether it meets intended goals and domain requirements. In the paper, we specify design goals, requirements and assumptions underlying the method construction, discuss the structural specification of the method and its design rationale, and provide an initial method evaluation. The results indicate that the modeling method satisfies the requirements of the performance measurement domain, and that such a method contributes to the reflective definition and interpretation of performance measurement systems.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
In line with Lebas and Euske (2007, 128), “[w]e prefer the word ‘indicator’ to the more traditional one of ‘measure’. A measure often implies precision; it is usually well-defined, and in similar circumstances its numerical value should be the same. An indicator may be less precise, but meaningful; indicators tend to allow for more timely and sensitive signals”. The term “measure” rather than “indicator” is common in performance measurement literature (Kaplan and Norton 1992; Neely et al. 1997; Bourne et al. 2005). The latter underlines that a numerical representation is deliberately chosen—according to some rule—to indicate the state of some entity that is being evaluated (Nagel 1931; Smith Stevens 1959). Managers often refer to “Key Performance Indicators” (KPI) suggesting a deliberate selection from among a wide range of conceivable performance indicators for a specific scope (Hope 2007). Also note the different connotations of the term “measure” when used as a verb or noun. “Measure” as a noun has a meaning of “an official action that is done in order to achieve a particular aim” (Oxford Advanced Learner’s Dictionary, 7th edition) which complicates interpretation in the context of our study. Hence, for the sake of terminological clarity, we prefer to strictly distinguish between actions leading to some outcome and indicators designed to measure some feature of an outcome. Thus, performance indicator system and performance measurement system will be used interchangeably.
 
Literatur
Zurück zum Zitat Abernethy MA, Horne M, Lillis AM, Malina MA, Selto FH (2005) A multi-method approach to building causal performance maps from expert knowledge. Manag Account Res 16(2):135–155CrossRef Abernethy MA, Horne M, Lillis AM, Malina MA, Selto FH (2005) A multi-method approach to building causal performance maps from expert knowledge. Manag Account Res 16(2):135–155CrossRef
Zurück zum Zitat Aichele C (1997) Kennzahlenbasierte Geschäftsprozessanalyse. Gabler, WiesbadenCrossRef Aichele C (1997) Kennzahlenbasierte Geschäftsprozessanalyse. Gabler, WiesbadenCrossRef
Zurück zum Zitat Atkinson AA, Waterhouse JH, Wells RB (1997) A stakeholder approach to strategic performance measurement. Sloan Manag Rev 38(3):25–37 Atkinson AA, Waterhouse JH, Wells RB (1997) A stakeholder approach to strategic performance measurement. Sloan Manag Rev 38(3):25–37
Zurück zum Zitat Bach V, Brecht L, Hess T, Österle H (1996) Enabling systematic business change: integrated methods and software tools for business process redesign. Vieweg, Wiesbaden Bach V, Brecht L, Hess T, Österle H (1996) Enabling systematic business change: integrated methods and software tools for business process redesign. Vieweg, Wiesbaden
Zurück zum Zitat Bourne M, Mills J, Wilcox M, Neely A, Platts K (2000) Designing, implementing and updating performance measurement systems. Int J Oper Prod Manag 20(7):754–771CrossRef Bourne M, Mills J, Wilcox M, Neely A, Platts K (2000) Designing, implementing and updating performance measurement systems. Int J Oper Prod Manag 20(7):754–771CrossRef
Zurück zum Zitat Bourne M, Neely A, Mills J, Platts K (2003) Implementing performance measurement systems: a literature review. Int J Bus Perform Manag 5(1):1–24CrossRef Bourne M, Neely A, Mills J, Platts K (2003) Implementing performance measurement systems: a literature review. Int J Bus Perform Manag 5(1):1–24CrossRef
Zurück zum Zitat Bourne M, Kennerley M, Franco-Santos M (2005) Managing through measures: a study of impact on performance. Manage Sci 16(4):373–395 Bourne M, Kennerley M, Franco-Santos M (2005) Managing through measures: a study of impact on performance. Manage Sci 16(4):373–395
Zurück zum Zitat Cardinaels E, van Veen-Dirks PMG (2010) Financial versus non-financial information: the impact of information organization and presentation in a balanced scorecard. Account Organ Soc 35(6):565–578CrossRef Cardinaels E, van Veen-Dirks PMG (2010) Financial versus non-financial information: the impact of information organization and presentation in a balanced scorecard. Account Organ Soc 35(6):565–578CrossRef
Zurück zum Zitat Chenhall RH, Langfield-Smith K (2007) Multiple perspectives of performance measures. Eur Manag J 25(4):266–282CrossRef Chenhall RH, Langfield-Smith K (2007) Multiple perspectives of performance measures. Eur Manag J 25(4):266–282CrossRef
Zurück zum Zitat Davies I, Green P, Rosemann M, Indulska M, Gallo S (2006) How do practitioners use conceptual modeling in practice?. Data Knowl Eng 58(3):358–380CrossRef Davies I, Green P, Rosemann M, Indulska M, Gallo S (2006) How do practitioners use conceptual modeling in practice?. Data Knowl Eng 58(3):358–380CrossRef
Zurück zum Zitat De Haas M, Kleingeld A (1999) Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization. Manag Account Res 10(3):233–261CrossRef De Haas M, Kleingeld A (1999) Multilevel design of performance measurement systems: enhancing strategic dialogue throughout the organization. Manag Account Res 10(3):233–261CrossRef
Zurück zum Zitat Drucker PF (1954) The practice of management. Harper & Row, New York Drucker PF (1954) The practice of management. Harper & Row, New York
Zurück zum Zitat Eccles R, Pyburn P (1992) Creating a comprehensive system to measure performance. Manag Account 74(4):41–44 Eccles R, Pyburn P (1992) Creating a comprehensive system to measure performance. Manag Account 74(4):41–44
Zurück zum Zitat Eccles RG (1991) The performance measurement manifesto. Harv Bus Rev 69(1):131–137 Eccles RG (1991) The performance measurement manifesto. Harv Bus Rev 69(1):131–137
Zurück zum Zitat Edwards JR, Bagozzi RP (2000) On the nature and direction of relationships between constructs and measures. Psychol Methods 5(2):155–174CrossRef Edwards JR, Bagozzi RP (2000) On the nature and direction of relationships between constructs and measures. Psychol Methods 5(2):155–174CrossRef
Zurück zum Zitat Epstein M, Manzoni JF (1998) Implementing corporate strategy: from tableaux de bord to balanced scorecards. Eur Manag J 16(2):190–203CrossRef Epstein M, Manzoni JF (1998) Implementing corporate strategy: from tableaux de bord to balanced scorecards. Eur Manag J 16(2):190–203CrossRef
Zurück zum Zitat Fortuin L (1988) Performance indicators—why, where and how?. Eur J Operat Res 34(1):1–9CrossRef Fortuin L (1988) Performance indicators—why, where and how?. Eur J Operat Res 34(1):1–9CrossRef
Zurück zum Zitat Frank U (1994) Multiperspektivische Unternehmensmodellierung: Theoretischer Hintergrund und Entwurf einer objektorientierten Entwicklungsumgebung. Oldenbourg, München Frank U (1994) Multiperspektivische Unternehmensmodellierung: Theoretischer Hintergrund und Entwurf einer objektorientierten Entwicklungsumgebung. Oldenbourg, München
Zurück zum Zitat Frank U (1998) Essential research strategies in the information systems discipline—reflections on formalisation, contingency and the social construction of reality. Systemist 20:98–113 Frank U (1998) Essential research strategies in the information systems discipline—reflections on formalisation, contingency and the social construction of reality. Systemist 20:98–113
Zurück zum Zitat Frank U (2002) Multi-perspective enterprise modeling (MEMO): conceptual framework and modeling languages. In: Proceedings of the 35th annual Hawaii international conference on system sciences (HICSS), Honululu, pp 72–82 Frank U (2002) Multi-perspective enterprise modeling (MEMO): conceptual framework and modeling languages. In: Proceedings of the 35th annual Hawaii international conference on system sciences (HICSS), Honululu, pp 72–82
Zurück zum Zitat Frank U (2005) Contribution to empirical research strategies in conceptual modeling—silver bullet or academic toys. WIRTSCHAFTSINFORMATIK 47(2):153–154 Frank U (2005) Contribution to empirical research strategies in conceptual modeling—silver bullet or academic toys. WIRTSCHAFTSINFORMATIK 47(2):153–154
Zurück zum Zitat Frank U (2006) Evaluation of reference models. In: Fettke P, Loos P (eds) Reference modeling for business systems analysis. Idea Group, Hershey, PA, pp 118–140CrossRef Frank U (2006) Evaluation of reference models. In: Fettke P, Loos P (eds) Reference modeling for business systems analysis. Idea Group, Hershey, PA, pp 118–140CrossRef
Zurück zum Zitat Frank U (2006b) Towards a pluralistic conception of research methods in information systems research. ICB research report 7, institute for computer science and business information systems (ICB). University of Duisburg-Essen, Germany Frank U (2006b) Towards a pluralistic conception of research methods in information systems research. ICB research report 7, institute for computer science and business information systems (ICB). University of Duisburg-Essen, Germany
Zurück zum Zitat Frank U (2008) The MEMO meta modelling language (MML) and language architecture. ICB Research Report 24, institute for computer science and business information systems (ICB). University of Duisburg-Essen, Germany Frank U (2008) The MEMO meta modelling language (MML) and language architecture. ICB Research Report 24, institute for computer science and business information systems (ICB). University of Duisburg-Essen, Germany
Zurück zum Zitat Frank U (2010a) Prolegomena of a method to guide the development of domain-specific modelling languages. Unpublished Manuscript; to appear in 2011 Frank U (2010a) Prolegomena of a method to guide the development of domain-specific modelling languages. Unpublished Manuscript; to appear in 2011
Zurück zum Zitat Frank U (2010b) The MEMO organisation modelling language: an update. Unpublished Manuscript; to appear in 2011 Frank U (2010b) The MEMO organisation modelling language: an update. Unpublished Manuscript; to appear in 2011
Zurück zum Zitat Frank U, Lange C (2007) E-MEMO: a method to support the development of customized electronic commerce systems. Inf Syst E-Bus Manag 5(2):93–116CrossRef Frank U, Lange C (2007) E-MEMO: a method to support the development of customized electronic commerce systems. Inf Syst E-Bus Manag 5(2):93–116CrossRef
Zurück zum Zitat Frank U, Heise D, Kattenstroth H, Schauer H (2008) Designing and utilising business indicator systems within enterprise models—outline of a method. In: Loos P, Nüttgens M, Turowski K, Werth D (eds) Modellierung betrieblicher Informationssysteme (MobIS 2008), GI, Bonn, Lecture Notes in Informatics, vol 141, pp 89–105 Frank U, Heise D, Kattenstroth H, Schauer H (2008) Designing and utilising business indicator systems within enterprise models—outline of a method. In: Loos P, Nüttgens M, Turowski K, Werth D (eds) Modellierung betrieblicher Informationssysteme (MobIS 2008), GI, Bonn, Lecture Notes in Informatics, vol 141, pp 89–105
Zurück zum Zitat Frank U, Heise D, Kattenstroth H (2009) Use of a domain specific modeling language for realizing versatile dashboards. In: Tolvanen JP, Rossi M, Gray J, Sprinkle J (eds) Proceedings of the 9th OOPSLA workshop on domain-specific modeling (DSM). Helsinki Business School, Helsinki Frank U, Heise D, Kattenstroth H (2009) Use of a domain specific modeling language for realizing versatile dashboards. In: Tolvanen JP, Rossi M, Gray J, Sprinkle J (eds) Proceedings of the 9th OOPSLA workshop on domain-specific modeling (DSM). Helsinki Business School, Helsinki
Zurück zum Zitat Gulden J, Frank U (2010) MEMOCenterNG—a full-featured modeling environment for organization modeling and model-driven software development. In: Soffer P, Proper E (eds) Proceedings of the CAiSE Forum 2010, Hammamet, Tunisia, June 9–11, 2010, CEUR workshop proceedings, vol 592, pp 76–83 Gulden J, Frank U (2010) MEMOCenterNG—a full-featured modeling environment for organization modeling and model-driven software development. In: Soffer P, Proper E (eds) Proceedings of the CAiSE Forum 2010, Hammamet, Tunisia, June 9–11, 2010, CEUR workshop proceedings, vol 592, pp 76–83
Zurück zum Zitat Habermas J (1968) Technik und Wissenschaft als Ideologie. In: Habermas J (ed) Technik und Wissenschaft als Ideologie. Frankfurt/M, pp 48–103 Habermas J (1968) Technik und Wissenschaft als Ideologie. In: Habermas J (ed) Technik und Wissenschaft als Ideologie. Frankfurt/M, pp 48–103
Zurück zum Zitat Hauser J, Katz G (1998) Metrics: you are what you measure!. Eur Manag J 16(5):517–528CrossRef Hauser J, Katz G (1998) Metrics: you are what you measure!. Eur Manag J 16(5):517–528CrossRef
Zurück zum Zitat Henderson-Sellers B, Ralyté J (2010) Situational method engineering: state-of-the-art review. J Univ Comp Sci 16(3):424–478 Henderson-Sellers B, Ralyté J (2010) Situational method engineering: state-of-the-art review. J Univ Comp Sci 16(3):424–478
Zurück zum Zitat Hope J (2007) Beyond budgeting to the adaptive organization. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 163–178 Hope J (2007) Beyond budgeting to the adaptive organization. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 163–178
Zurück zum Zitat Kaplan RS (2010) Conceptual foundations of the balanced scorecard. Working Paper 10-074, Harvard Business School, Harvard University, Cambridge, Mass (paper originally prepared for C. Chapman, A. Hopwood, and M. Shields (eds) (2009) Handbook of management accounting research: vol 3. Elsevier) Kaplan RS (2010) Conceptual foundations of the balanced scorecard. Working Paper 10-074, Harvard Business School, Harvard University, Cambridge, Mass (paper originally prepared for C. Chapman, A. Hopwood, and M. Shields (eds) (2009) Handbook of management accounting research: vol 3. Elsevier)
Zurück zum Zitat Kaplan RS, Norton DP (1992) The balanced scorecard: measures that drive performance. Harv Bus Rev 70:71–79 Kaplan RS, Norton DP (1992) The balanced scorecard: measures that drive performance. Harv Bus Rev 70:71–79
Zurück zum Zitat Kaplan RS, Norton DP (1996) The balanced scorecard: translating strategy into action. Harvard Business School Press, Boston Kaplan RS, Norton DP (1996) The balanced scorecard: translating strategy into action. Harvard Business School Press, Boston
Zurück zum Zitat Kaplan RS, Norton DP (1996) Linking the balanced scorecard to strategy. Cal Manag Rev 39(1):53–80 Kaplan RS, Norton DP (1996) Linking the balanced scorecard to strategy. Cal Manag Rev 39(1):53–80
Zurück zum Zitat Kaplan RS, Norton DP (2004) Strategy maps: converting intangible assets into tangible outcomes. Harvard Business School Press, Cambridge Kaplan RS, Norton DP (2004) Strategy maps: converting intangible assets into tangible outcomes. Harvard Business School Press, Cambridge
Zurück zum Zitat Kelly S, Tolvanen JP (2008) Domain-specific modeling: enabling full code generation. Wiley, London Kelly S, Tolvanen JP (2008) Domain-specific modeling: enabling full code generation. Wiley, London
Zurück zum Zitat Korherr B, List B (2007a) Extending the EPC and the BPMN with business process goals and performance measures. In: 9th International conference on enterprise information systems, ICEIS 2007, Funchal, Madeira, June 12–16, 2007, Revised Selected Papers, Citeseer, pp 287–294 Korherr B, List B (2007a) Extending the EPC and the BPMN with business process goals and performance measures. In: 9th International conference on enterprise information systems, ICEIS 2007, Funchal, Madeira, June 12–16, 2007, Revised Selected Papers, Citeseer, pp 287–294
Zurück zum Zitat Korherr B, List B (2007b) Extending the EPC with performance measures. In: Proceedings of the 2007 ACM symposium on applied computing (ACMSAC’07). ACM, pp 1266–1267 Korherr B, List B (2007b) Extending the EPC with performance measures. In: Proceedings of the 2007 ACM symposium on applied computing (ACMSAC’07). ACM, pp 1266–1267
Zurück zum Zitat Kronz A (2005) Management von Prozesskennzahlen im Rahmen der ARIS-Methodik. In: Scheer AW, Jost W, Heß H, Kronz A (eds) Corporate performance management. Springer, Berlin, pp 31–44CrossRef Kronz A (2005) Management von Prozesskennzahlen im Rahmen der ARIS-Methodik. In: Scheer AW, Jost W, Heß H, Kronz A (eds) Corporate performance management. Springer, Berlin, pp 31–44CrossRef
Zurück zum Zitat Lankhorst M (2009) Enterprise architecture at work: modelling, communication and analysis, 2nd edn. Springer, BerlinCrossRef Lankhorst M (2009) Enterprise architecture at work: modelling, communication and analysis, 2nd edn. Springer, BerlinCrossRef
Zurück zum Zitat Lebas M, Euske K (2007) A conceptual and operational delineation of performance. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 125–139 Lebas M, Euske K (2007) A conceptual and operational delineation of performance. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 125–139
Zurück zum Zitat Lynch RL, Cross KF (1991) Measure up! The essential guide to measuring business performance. Mandarin, London Lynch RL, Cross KF (1991) Measure up! The essential guide to measuring business performance. Mandarin, London
Zurück zum Zitat Malina MA, Nørreklit HSO, Selto FH (2007) Relations among measures, climate of control, and performance measurement models. Contemp Account Res 24(3):935–982CrossRef Malina MA, Nørreklit HSO, Selto FH (2007) Relations among measures, climate of control, and performance measurement models. Contemp Account Res 24(3):935–982CrossRef
Zurück zum Zitat Moers F (2005) Discretion and bias in performance evaluation: the impact of diversity and subjectivity. Account Organ Soc 30(1):67–80CrossRef Moers F (2005) Discretion and bias in performance evaluation: the impact of diversity and subjectivity. Account Organ Soc 30(1):67–80CrossRef
Zurück zum Zitat Neely A, Gregory M, Platts K (1995) Performance measurement system design: a literature review and research agenda. Int J Operat Prod Manag 15(4):80–116CrossRef Neely A, Gregory M, Platts K (1995) Performance measurement system design: a literature review and research agenda. Int J Operat Prod Manag 15(4):80–116CrossRef
Zurück zum Zitat Neely A, Richards H, Mills J, Platts K, Bourne M (1997) Designing performance measures: a structured approach. Int J Operat Prod Manag 17:1131–1152CrossRef Neely A, Richards H, Mills J, Platts K, Bourne M (1997) Designing performance measures: a structured approach. Int J Operat Prod Manag 17:1131–1152CrossRef
Zurück zum Zitat Neely A, Mills J, Platts K, Richards H, Gregory M, Bourne M, Kennerley M (2000) Performance measurement system design: developing and testing a process-based approach. Int J Operat Prod Manag 20(9/10):1119–1145CrossRef Neely A, Mills J, Platts K, Richards H, Gregory M, Bourne M, Kennerley M (2000) Performance measurement system design: developing and testing a process-based approach. Int J Operat Prod Manag 20(9/10):1119–1145CrossRef
Zurück zum Zitat Neely A, Kennerley M, Adams C (2007) Performance measurement frameworks: a review. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn.. Cambridge University Press, Cambridge, pp 143–162CrossRef Neely A, Kennerley M, Adams C (2007) Performance measurement frameworks: a review. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn.. Cambridge University Press, Cambridge, pp 143–162CrossRef
Zurück zum Zitat Neely AD (2007) Business performance measurement, 2nd edn. Cambridge Univerdity Press, Cambridge, UKCrossRef Neely AD (2007) Business performance measurement, 2nd edn. Cambridge Univerdity Press, Cambridge, UKCrossRef
Zurück zum Zitat Nørreklit H (2000) The balance on the balanced scorecard: a critical analysis of some of its assumptions. Manag Account Res 11:65–88CrossRef Nørreklit H (2000) The balance on the balanced scorecard: a critical analysis of some of its assumptions. Manag Account Res 11:65–88CrossRef
Zurück zum Zitat Nørreklit H (2003) The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard. Account Organ Soc 28(6):591–619CrossRef Nørreklit H (2003) The balanced scorecard: what is the score? A rhetorical analysis of the balanced scorecard. Account Organ Soc 28(6):591–619CrossRef
Zurück zum Zitat Nørreklit H, Nørreklit L, Falconer M (2007) Theoretical conditions for validity in accounting performance measurement. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 179–217 Nørreklit H, Nørreklit L, Falconer M (2007) Theoretical conditions for validity in accounting performance measurement. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 179–217
Zurück zum Zitat Nørreklit L, Nørreklit H, Israelsen P (2006) The validity of management control topoi: towards constructivist pragmatism. Manag Account Res 17(1):42–71CrossRef Nørreklit L, Nørreklit H, Israelsen P (2006) The validity of management control topoi: towards constructivist pragmatism. Manag Account Res 17(1):42–71CrossRef
Zurück zum Zitat Ortner E (2008) Language-critical enterprise and software engineering. In: Proceedings of the fourteenth Americas conference of information systems, AMCIS 2008, Toronto, ON, Canada, Aug 14–17, 2008 Ortner E (2008) Language-critical enterprise and software engineering. In: Proceedings of the fourteenth Americas conference of information systems, AMCIS 2008, Toronto, ON, Canada, Aug 14–17, 2008
Zurück zum Zitat Österle H (1995) Business engineering. Springer, Berlin Österle H (1995) Business engineering. Springer, Berlin
Zurück zum Zitat Österle H, Brenner C, Gaßner C, Gutzwiller T, Hess T (1996) Business engineering—Prozeß- und Systementwicklung. Band 2: Fallbeispiel. Springer, Berlin Österle H, Brenner C, Gaßner C, Gutzwiller T, Hess T (1996) Business engineering—Prozeß- und Systementwicklung. Band 2: Fallbeispiel. Springer, Berlin
Zurück zum Zitat Österle H, Becker J, Frank U, Hess T, Karagiannis D, Krcmar H, Loos P, Mertens P, Oberweis A, Sinz EJ (2010) Memorandum on design-oriented information systems research. Eur J Inf Syst 20:7–10CrossRef Österle H, Becker J, Frank U, Hess T, Karagiannis D, Krcmar H, Loos P, Mertens P, Oberweis A, Sinz EJ (2010) Memorandum on design-oriented information systems research. Eur J Inf Syst 20:7–10CrossRef
Zurück zum Zitat Palpanas T, Chowdhary P, Mihaila G, Pinel F (2007) Integrated model-driven dashboard development. Inf Syst Front 9(2–3):195–208CrossRef Palpanas T, Chowdhary P, Mihaila G, Pinel F (2007) Integrated model-driven dashboard development. Inf Syst Front 9(2–3):195–208CrossRef
Zurück zum Zitat Peffers K, Tuunanen T, Rothenberger MA, Chatterjee S (2007) A design science research methodology for information systems research. J Manag Inf Syst 24(3):45–77CrossRef Peffers K, Tuunanen T, Rothenberger MA, Chatterjee S (2007) A design science research methodology for information systems research. J Manag Inf Syst 24(3):45–77CrossRef
Zurück zum Zitat Perrin B (1998) Effective use and misuse of performance measurement. Am J Eval 19(3):367–379CrossRef Perrin B (1998) Effective use and misuse of performance measurement. Am J Eval 19(3):367–379CrossRef
Zurück zum Zitat Pfeffer J (1981) Management as symbolic action. In: Cummings LL, Staw BM (eds) Research in organizational behavior, vol 3, JAI Press, Greenwich, Conn, pp 1–52 Pfeffer J (1981) Management as symbolic action. In: Cummings LL, Staw BM (eds) Research in organizational behavior, vol 3, JAI Press, Greenwich, Conn, pp 1–52
Zurück zum Zitat Pike S, Roos G (2007) The validity of measurement frameworks: measurement theory. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 218–235 Pike S, Roos G (2007) The validity of measurement frameworks: measurement theory. In: Neely A (ed) Business performance measurement: unifying theories and integration practice, 2nd edn. Cambridge University Press, Cambridge, pp 218–235
Zurück zum Zitat Popova V, Sharpanskykh A (2010) Modeling organizational performance indicators. Inf Syst 35(4):505–527CrossRef Popova V, Sharpanskykh A (2010) Modeling organizational performance indicators. Inf Syst 35(4):505–527CrossRef
Zurück zum Zitat Pourshahid A, Chen P, Amyot D, Weiss M, Forster A (2007) Business process monitoring and alignment: an approach based on the user requirements notation and business intelligence tools. In: 10th Workshop of requirement engineering (WERE’07), Toronto, pp 80–91 Pourshahid A, Chen P, Amyot D, Weiss M, Forster A (2007) Business process monitoring and alignment: an approach based on the user requirements notation and business intelligence tools. In: 10th Workshop of requirement engineering (WERE’07), Toronto, pp 80–91
Zurück zum Zitat Pourshahid A, Amyot D, Peyton L, Ghanavati S, Chen P, Weiss M, Forster AJ (2008) Toward an integrated user requirements notation framework and tool for business process management. In: 2008 International MCETECH conference on e-technologies, pp 3–15 Pourshahid A, Amyot D, Peyton L, Ghanavati S, Chen P, Weiss M, Forster AJ (2008) Toward an integrated user requirements notation framework and tool for business process management. In: 2008 International MCETECH conference on e-technologies, pp 3–15
Zurück zum Zitat Ridgway VF (1956) Dysfunctional consequences of performance measurements. Adm Sci Q 1(2):240–247CrossRef Ridgway VF (1956) Dysfunctional consequences of performance measurements. Adm Sci Q 1(2):240–247CrossRef
Zurück zum Zitat Rolland C (2007) Method engineering: trends and challenges. In: Ralyté J, Brinkkemper S, Henderson-Sellers B (eds) Situational method engineering, vol 244. Springer, IFIP, Berlin, p 6 Rolland C (2007) Method engineering: trends and challenges. In: Ralyté J, Brinkkemper S, Henderson-Sellers B (eds) Situational method engineering, vol 244. Springer, IFIP, Berlin, p 6
Zurück zum Zitat Ronaghi F (2005) A modeling method for integrated performance management. In: Proceedings of the sixteenth international workshop on database and expert systems applications (DEXA’05), pp 972–976 Ronaghi F (2005) A modeling method for integrated performance management. In: Proceedings of the sixteenth international workshop on database and expert systems applications (DEXA’05), pp 972–976
Zurück zum Zitat Rosanas JM (2008) Beyond economic criteria: a humanistic approach to organizational survival. J Bus Ethics 78(3):447–462CrossRef Rosanas JM (2008) Beyond economic criteria: a humanistic approach to organizational survival. J Bus Ethics 78(3):447–462CrossRef
Zurück zum Zitat Rosanas JM, Velilla M (2005) The ethics of management control systems: developing technical and moral values. J Bus Ethics 57(1):83–96CrossRef Rosanas JM, Velilla M (2005) The ethics of management control systems: developing technical and moral values. J Bus Ethics 57(1):83–96CrossRef
Zurück zum Zitat Rossi M, Ramesh B, Lyytinen K, Tolvanen JP (2004) Managing evolutionary method engineering by method rationale. J Assoc Inf Syst 5(9):356–391 Rossi M, Ramesh B, Lyytinen K, Tolvanen JP (2004) Managing evolutionary method engineering by method rationale. J Assoc Inf Syst 5(9):356–391
Zurück zum Zitat Scheer AW (1992) Architecture of integrated information systems: foundations of enterprise modelling. Springer, BerlinCrossRef Scheer AW (1992) Architecture of integrated information systems: foundations of enterprise modelling. Springer, BerlinCrossRef
Zurück zum Zitat Scheer AW (2000) ARIS: business process modeling, 3rd edn. Springer, Berlin, HeidelbergCrossRef Scheer AW (2000) ARIS: business process modeling, 3rd edn. Springer, Berlin, HeidelbergCrossRef
Zurück zum Zitat Simon HA (1964) On the concept of organizational goal. Adm Sci Quart 9(1):1–22CrossRef Simon HA (1964) On the concept of organizational goal. Adm Sci Quart 9(1):1–22CrossRef
Zurück zum Zitat Simons R (1995) Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business School Press, Boston, Mass Simons R (1995) Levers of control: how managers use innovative control systems to drive strategic renewal. Harvard Business School Press, Boston, Mass
Zurück zum Zitat Simons R, Davila A, Kaplan RS (2000) Performance measurement & control systems for implementing strategy. Prentice Hall, Englewood Cliffs Simons R, Davila A, Kaplan RS (2000) Performance measurement & control systems for implementing strategy. Prentice Hall, Englewood Cliffs
Zurück zum Zitat Smith Stevens S (1959) Measurement. In: Churchman CW (ed) Measurement: definitions and theories. Wiley, New York, pp 18–36 Smith Stevens S (1959) Measurement. In: Churchman CW (ed) Measurement: definitions and theories. Wiley, New York, pp 18–36
Zurück zum Zitat Speckbacher G, Bischof J, Pfeiffer T (2003) A descriptive analysis on the implementation of balanced scorecards in german-speaking countries. Manage Account Res 14(4):361–388CrossRef Speckbacher G, Bischof J, Pfeiffer T (2003) A descriptive analysis on the implementation of balanced scorecards in german-speaking countries. Manage Account Res 14(4):361–388CrossRef
Zurück zum Zitat Strembeck M, Zdun U (2009) An approach for the systematic development of domain-specific languages. Softw Pract Exper 39(15):1253–1292CrossRef Strembeck M, Zdun U (2009) An approach for the systematic development of domain-specific languages. Softw Pract Exper 39(15):1253–1292CrossRef
Zurück zum Zitat Taticchi P (2010) Business performance measurement and management: new contexts, themes and challenges. Springer, Berlin Taticchi P (2010) Business performance measurement and management: new contexts, themes and challenges. Springer, Berlin
Zurück zum Zitat Townley B, Cooper DJ, Oakes L (2003) Performance measures and the rationalization of organizations. Organ Stud 24(7):1045CrossRef Townley B, Cooper DJ, Oakes L (2003) Performance measures and the rationalization of organizations. Organ Stud 24(7):1045CrossRef
Zurück zum Zitat Tuomela TS (2005) The interplay of different levers of control: a case study of introducing a new performance measurement system. Manag Account Res 16(3):293–320CrossRef Tuomela TS (2005) The interplay of different levers of control: a case study of introducing a new performance measurement system. Manag Account Res 16(3):293–320CrossRef
Zurück zum Zitat Verschuren P, Hartog R (2005) Evaluation in design-oriented research. Qual Quant 39(6):733–762CrossRef Verschuren P, Hartog R (2005) Evaluation in design-oriented research. Qual Quant 39(6):733–762CrossRef
Zurück zum Zitat von Wright GH (1971) Explanation and understanding. Cornell University Press, Ithaca von Wright GH (1971) Explanation and understanding. Cornell University Press, Ithaca
Zurück zum Zitat Wand Y, Weber R (2002) Research commentary: information systems and conceptual modeling—a research agenda. Inf Syst Res 13(4):363–376CrossRef Wand Y, Weber R (2002) Research commentary: information systems and conceptual modeling—a research agenda. Inf Syst Res 13(4):363–376CrossRef
Zurück zum Zitat Wand Y, Monarchi DE, Parsons J, Woo CC (1995) Theoretical foundations for conceptual modelling in information systems development. Dec Supp Syst 15(4):285–304CrossRef Wand Y, Monarchi DE, Parsons J, Woo CC (1995) Theoretical foundations for conceptual modelling in information systems development. Dec Supp Syst 15(4):285–304CrossRef
Zurück zum Zitat Weick KE (1979) Cognitive processes in organizations. In: Staw BM (ed) Research in organizational behavior, vol 1. JAI Pres, Greenwich, Conn, pp 41–74 Weick KE (1979) Cognitive processes in organizations. In: Staw BM (ed) Research in organizational behavior, vol 1. JAI Pres, Greenwich, Conn, pp 41–74
Zurück zum Zitat Weick KE (1980) The social psychology of organizing, 2nd edn. McGraw-Hill Higher Education, New York Weick KE (1980) The social psychology of organizing, 2nd edn. McGraw-Hill Higher Education, New York
Metadaten
Titel
MetricM: a modeling method in support of the reflective design and use of performance measurement systems
verfasst von
Stefan Strecker
Ulrich Frank
David Heise
Heiko Kattenstroth
Publikationsdatum
01.06.2012
Verlag
Springer-Verlag
Erschienen in
Information Systems and e-Business Management / Ausgabe 2/2012
Print ISSN: 1617-9846
Elektronische ISSN: 1617-9854
DOI
https://doi.org/10.1007/s10257-011-0172-6

Weitere Artikel der Ausgabe 2/2012

Information Systems and e-Business Management 2/2012 Zur Ausgabe