A decision theory perspective on complexity in performance measurement and management
A decision theory perspective on complexity in performance measurement and management
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DOI：
10.1108/ijopm-10-2016-0632
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发表时间：
2018-02
影响因子：
9.9
通讯作者：
Anthony Alexander;Maneesh Kumar;H. Walker
中科院分区：
文献类型：
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作者：
Anthony Alexander;Maneesh Kumar;H. Walker
目的-本文的目的是将决策理论（DT）的各个方面应用于绩效衡量和管理（PMM），从而使理论阐述的波动性，不确定性，复杂性和模糊性的商业环境，这被确定为有效的PMM的障碍。设计/方法/方式-决策理论和PMM文献的审查建立Cynefin框架的基础上，扩展性能调整矩阵。与七家公司的案例研究探讨了两个概念之间的关系，在性能调整矩阵-内部主导逻辑（DL）作为影响决策的组织文化的属性，和外部环境-在PMM对齐或适合的概念。一个重点领域是与可持续运营和可持续供应链管理相关的PMM。结果-DL，外部环境和PMM之间的对齐被发现，是不一致的情况下。Cynefin框架提供了关于这种对齐性质的更深层次的理论解释。其他研究结果认为DL的组织所有权的性质。研究限制/影响-的情况下是探索性的，不详尽，数量有限。显示出有争议的逻辑的组织被排除在外。实际影响-一些组织有文化的可预测性和控制;其他文化，认识到他们的外部环境从根本上不可预测，因此有必要响应，分散的PMM。有些人试图改变他们的文化和PMM。关注文化逻辑如何影响决策，有助于减少PMM中的不一致。独创性/价值-一个新的贡献是通过运用决策理论PMM，扩展了理论深度的主题
Purpose – The purpose of this paper is to apply the aspects of decision theory (DT) to performance measurement and management (PMM), thereby enabling the theoretical elaboration of volatility, uncertainty, complexity and ambiguity in the business environment, which are identified as barriers to effective PMM. Design/methodology/approach – A review of decision theory and PMM literature establishes the Cynefin framework as the basis for extending the performance alignment matrix. Case research with seven companies explores the relationship between two concepts under-examined in the performance alignment matrix – internal dominant logic (DL) as the attribute of organisational culture affecting decision making, and the external environment – in line with the concept of alignment or fit in PMM. A focus area is PMM related to sustainable operations and sustainable supply chain management. Findings – Alignment between DL, external environment and PMM is found, as are instances of misalignment. The Cynefin framework offers a deeper theoretical explanation about the nature of this alignment. Other findings consider the nature of organisational ownership on DL. Research limitations/implications – The cases are exploratory not exhaustive, and limited in number. Organisations showing contested logic were excluded. Practical implications – Some organisations have cultures of predictability and control; others have cultures that recognise their external environment as fundamentally unpredictable, and hence there is a need for responsive, decentralised PMM. Some have sought to change their culture and PMM. Being attentive to how cultural logic affects decision making can help reduce the misalignment in PMM. Originality/value – A novel contribution is made by applying decision theory to PMM, extending the theoretical depth of the subject