The University of Southampton
University of Southampton Institutional Repository

Performance measurement design within its organisational context — evidence from China

Performance measurement design within its organisational context — evidence from China
Performance measurement design within its organisational context — evidence from China
This paper presents an action research study that looks at the design of a performance measurement system in a large Chinese state-owned enterprise, focussing on how change happens. A stakeholder analytical framework is developed to bridge the gaps in western-developed models when they are applied in a Chinese context. Analysis revealed the factors determining the nature of change and shaping the performance measurement system. Political constraints and the unavailability of key databases act as barriers to change, while user participation and embedding existing practice both contribute to reducing resistance and promoting continuous improvement. Reinforced by Chinese culture, these factors result in an evolutionary pattern of change. The study shows that the performance measurement system of the case company has fulfilled symbolic functions to signal strategic focus and to influence decision-making.
performance measurement, management accounting change, stakeholder analysis, action research, china
1044-5005
193-207
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e

Li, Pingli and Tang, Guliang (2009) Performance measurement design within its organisational context — evidence from China. Management Accounting Research, 20 (3), 193-207. (doi:10.1016/j.mar.2009.04.002).

Record type: Article

Abstract

This paper presents an action research study that looks at the design of a performance measurement system in a large Chinese state-owned enterprise, focussing on how change happens. A stakeholder analytical framework is developed to bridge the gaps in western-developed models when they are applied in a Chinese context. Analysis revealed the factors determining the nature of change and shaping the performance measurement system. Political constraints and the unavailability of key databases act as barriers to change, while user participation and embedding existing practice both contribute to reducing resistance and promoting continuous improvement. Reinforced by Chinese culture, these factors result in an evolutionary pattern of change. The study shows that the performance measurement system of the case company has fulfilled symbolic functions to signal strategic focus and to influence decision-making.

Text
P.Li and G.Tang MAR 2009.pdf - Version of Record
Restricted to Repository staff only
Request a copy

More information

e-pub ahead of print date: 26 June 2009
Published date: September 2009
Keywords: performance measurement, management accounting change, stakeholder analysis, action research, china
Organisations: Centre of Excellence in Decision, Analytics & Risk Research

Identifiers

Local EPrints ID: 368867
URI: http://eprints.soton.ac.uk/id/eprint/368867
ISSN: 1044-5005
PURE UUID: a95a9999-e253-43de-a38c-35d9b88692d4
ORCID for Pingli Li: ORCID iD orcid.org/0000-0001-5020-9126

Catalogue record

Date deposited: 16 Sep 2014 10:23
Last modified: 15 Mar 2024 03:51

Export record

Altmetrics

Contributors

Author: Pingli Li ORCID iD
Author: Guliang Tang

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×