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 i...

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Bibliographic Details
Main Authors: Li, Pingli (Author), Tang, Guliang (Author)
Format: Article
Language:English
Published: 2009-09.
Subjects:
Online Access:Get fulltext
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100 1 0 |a Li, Pingli  |e author 
700 1 0 |a Tang, Guliang  |e author 
245 0 0 |a Performance measurement design within its organisational context - evidence from China 
260 |c 2009-09. 
856 |z Get fulltext  |u https://eprints.soton.ac.uk/368867/1/P.Li%2520and%2520G.Tang%2520MAR%25202009.pdf 
520 |a 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. 
655 7 |a Article