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
193-207
Li, Pingli
a7bf0454-129f-46fa-bdf3-5bd940f569c4
Tang, Guliang
b362a043-c942-4e5d-ac0f-ceaba421104e
September 2009
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), .
(doi:10.1016/j.mar.2009.04.002).
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.
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P.Li and G.Tang MAR 2009.pdf
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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
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Date deposited: 16 Sep 2014 10:23
Last modified: 15 Mar 2024 03:51
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Author:
Guliang Tang
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