Performance Measurement Design Within its Organisational Context - Evidence from China

Posted: 10 May 2009

See all articles by Pingli Li

Pingli Li

Southampton Business School, University of Southampton

Guliang Tang

University of International Business and Economics

Date Written: May 4, 2009

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.

Keywords: performance measurement, management accounting change, stakeholder analysis, action research, China

JEL Classification: M4

Suggested Citation

Li, Pingli and Tang, Guliang, Performance Measurement Design Within its Organisational Context - Evidence from China (May 4, 2009). Management Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1398662

Pingli Li (Contact Author)

Southampton Business School, University of Southampton ( email )

Highfield,
Southampton, SO17 1BJ
United Kingdom

Guliang Tang

University of International Business and Economics ( email )

No. 10, Huixin Dongjie, Chaoyang District
Beijing, 100029
China

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
1,220
PlumX Metrics