Los sistemas de medición del desempeño estratégico frente a la competitividad y sustentabilidad
DOI:
https://doi.org/10.18041/2382-3240/saber.2015v10n2.721Keywords:
Competitiveness, Strategic Performance Management Systems (SPMS), sustainability.Abstract
The object of this paper is to analyze Strategic Performance Management Systems (SPMS) against two of the key success factors of contemporary business: Competitiveness and sustainability. The methodology consisted of a review of the literature on this subject within the most world renowned journals, shaping categories of analysis and synthesis related to deductive-inductive processes. There were great theoretical and empirical developments, especially in developed countries. The review concluded that SPMS have become management tools with powerful results if used with efficiently, effectively and economically. Also, its success depends on factors such as design and implementation, participation of partners in the structuring, and efficiency of the information system that they are using.
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References
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Van der Stede, W., Chow, C. & Lin, T. (2006). Strategy, Choice of Performance Measures, and Performance. Behavioral Research in Accounting, 18(1), 185-205. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/detail/ detail?sid=48a7b783-08a8-4713-8fb5-875b28915f01%40sessionmgr4001&vid=0&hid=4101&bdata=Jmxhbmc9ZXMmc 2l0ZT1laG9zdC1saXZl#db=eoh&AN=0862091
Waggoner, D., Neely, A. & Kennerley, M. (1999). The forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53-60. doi:10.1016/S0925- 5273(98)00201-1
Bento, A., Bento, R., & Ferreira, L. (2014). Strategic Performance Management Systems: Impacton Business Results. Journal of Computer Information Systems, 30(4), 25-34. Recuperado de http://iacis.org/jcis/articles/JCIS54-3-3.pdf
Bisbe, J. & Malagueño, R. (2012). Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research, 23(4), 296-311. doi:10.1016/j.mar.2012.05.002
Burney, L. & Widener, S. (2013). Behavioral Work Outcomes of a Strategic Performance Measurement System-Based Incentive Plan. Behavioral Research In Accounting, 25(2), 115-143. DOI: 10.2308/bria-50501
Chen, D. Q., Mocker, M., Preston, D. S., & Teubner, A. (2010). Information systems strategy: reconceptualization, measurement, and implications. MIS quarterly, 34(2), 233-259.
Chenhall, R. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 30(5), 395 - 422. doi:10.1016/j. aos.2004.08.001.
Váquiro, A. C., & Ochoa, M. C. U. (2004). Diseño e implementación de un sistema integral de medición de gestión–simg. Scientia Et Technica, 1(24).
Elijido-Ten, E. (2013). Determinants of strategic performance measurement system disclosures in Australia’s Top 100 publicly listed firms. Journal of General Management, 38(4), 57-73. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/pdfviewer/pdfviewer?sid=4009421d-0e48-4aac-94b4-09fd555748ea%40sessionmgr4005&vid=2&hid=4101
Folan, P. & Browne, J. (2005). A review of performance measurement: Towards performance management. Computers in Industry, 56(7), 663-680. Recuperado de http://bibliotecadigital.usbcali.edu.co:2076/S0166361505000412/1-s2.0- S0166361505000412-main.pdf?_tid=1dff4006-28ba-11e5-bc2e-00000aacb35e&acdnat=1436721733_80c9664623855d7 9c19717ec06d4048a
Franco-Santos, M., Kennerley, M., Micheli, P., Martínez, V., Mason, S., Marr, B.,…Neely, A. (2007). Towards a definition of a business performance measurement system. International Journal of Operations & Production Management, 27(8), 784-801. doi: 10.1108/01443570710763778. Recuperado de http://www.som.cranfield.ac.uk/som/dinamic-content/media/ CBP/Publications/TowardsadefinitionofabusinessperformancemeasurementsystemFrancoetal2007.pdf
Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79-119. doi:10.1016/j. mar.2012.04.001.
Kaplan, R. y Norton, D. (2004b). Mapas Estratégicos. Edición electrónica. Grupo Planeta.
Kaplan, R., & Norton, D. (1992). The Balanced Scorecard – Measures that Drive Performance. Harvard Bussiness Review, 83(7/8), 172-180. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/pdfviewer/pdfviewer?sid=3aba1545- e563-4d63-8102-1c1e9f37b274%40sessionmgr115&vid=0&hid=107
Kaplan, R., & Norton, D. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston, MA: Harvard Business School Press.
Lui,W., Meng, W., Mingers, J. & Tang, W. (2012).Developing a performance management system using soft systems methodology: A Chinese case study. European Journal of Operational Research, 223(2), 529–540. doi: 10.1016/j. ejor.2012.06.029
Meekings, A. (1995). Unlocking the potential of performance measurement: A practical implementation guide. Public Money & Management, 15(4), 5–12. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/detail/ detail?vid=3&sid=fa120ad2-7f27-46bf-8bde-d380b96df346%40sessionmgr113&hid=109&bdata=Jmxhbmc9ZXMmc2l0 ZT1laG9zdC1saXZl
Mintzberg, H., y Quinn, J. (1996). The Strategy Process: Concepts, Context, Cases. New Jersey: 3rd edition, Prentice and Hall.
Nudurupati, S., Bititci, U., Kumar, V. & Chan, F. (2011). State of the art literature review on performance measurement. Computers & Industrial Engineering, (60), 279-290. Doi:10.1016/j.cie.2010.11.010
Pinheiro, E., Gouvea, S., Angelis, J. & Munik, J. (2013). Performance measurement systems: A consensual analysis of their roles. International Journal of Production Economics, 146(2), 524-542. Recuperado de http://bibliotecadigital.usbcali.edu. co:2076/S092552731200182X/1-s2.0-S092552731200182X-main.pdf?_tid=f308f706-f273-11e4-8917-00000aacb35f&ac dnat=1430754234_3063ab60263848c219ff24485e5b6b9d
Porter, M. (2010). Ventaja Competitiva: Creación y Sostenibilidad de un Rendimiento Superior. Madrid, España: Pirámide.
Porter, M., & Kramer, M. (2006). Strategy and society. The link between competitive advantage and corporate social responsibility. Harvard Business Review, 97(3), 78–92. Recuperado de http://bibliotecadigital.usbcali.edu.co:2072/ehost/ pdfviewer/pdfviewer?sid=7a780ee1-bdf8-4cc0-acce-19be60fa81ae%40sessionmgr4003&vid=0&hid=4109
Prahalad, C., & Krishnan, M. (2002). The dynamic synchronisation of strategy and information technology. MIT Sloan management review, Summer,43(4),24–33. Recuperado de http://bibliotecadigital.usbcali.edu.co:2093/ehost/detail/ detail?vid=3&sid=72c8ee74-3a5b-47d1-8934-789ed2fb53eb%40sessionmgr115&hid=115&bdata=Jmxhbmc9ZXMmc2l 0ZT1laG9zdC1saXZl#AN=7109715&db=bth
Thompson, A., Peteraf, M., Gamble, J., & Strickland, A. (2003). Administración estratégica. Teoría y casos.México: Mc Graw Hill.
Van der Stede, W., Chow, C. & Lin, T. (2006). Strategy, Choice of Performance Measures, and Performance. Behavioral Research in Accounting, 18(1), 185-205. Recuperado de http://ezproxy.unicartagena.edu.co:2099/ehost/detail/ detail?sid=48a7b783-08a8-4713-8fb5-875b28915f01%40sessionmgr4001&vid=0&hid=4101&bdata=Jmxhbmc9ZXMmc 2l0ZT1laG9zdC1saXZl#db=eoh&AN=0862091
Waggoner, D., Neely, A. & Kennerley, M. (1999). The forces that shape organisational performance measurement systems: An interdisciplinary review. International Journal of Production Economics, 60-61, 53-60. doi:10.1016/S0925- 5273(98)00201-1
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Published
2015-07-01
Issue
Section
Company and Society
How to Cite
Vergara Arrieta, J. J. (2015). Los sistemas de medición del desempeño estratégico frente a la competitividad y sustentabilidad. Saber, Ciencia Y Libertad, 10(2), 17-26. https://doi.org/10.18041/2382-3240/saber.2015v10n2.721
