Process Performance Management and Financial Control of Key Performance Indicators as Shown in an Explorative Study of National and International Companies

European Accounting and Management Review, Vol. 3, No. 1, p. 124-153, November 2016

30 Pages Posted: 19 Jun 2017

See all articles by Bettina Binder

Bettina Binder

Pforzheim University of Applied Sciences

Date Written: October 29, 2016

Abstract

Process-oriented performance management in international business is a highly debated topic. One question repeatedly raised both in theory and practice is whether process-oriented performance management in national and international firms has to be structured (Tsai and Hung, 2009; Bourne et al., 2003). Moreover, it can be questioned whether the results of key performance indicators measured through financial control in national and international companies are really the same. In order to answer this question, an explorative study (using questionnaires) was conducted by Pforzheim University in the fourth quarter of 2014, in which 26 industrial partners participated. The article, therefore, focuses on the results of the survey which shows what key performance indicators are used (or not used at all) both in national and international companies. The main contribution of this article is the fact that, it shows how the management of key performance indicators in national and international business looks like in reality.

Keywords: Performance Management, Key Performance Indicators, Financial Performance Measures, Non-Financial Performance Measures, National and International Companies

Suggested Citation

Binder, Bettina, Process Performance Management and Financial Control of Key Performance Indicators as Shown in an Explorative Study of National and International Companies (October 29, 2016). European Accounting and Management Review, Vol. 3, No. 1, p. 124-153, November 2016, Available at SSRN: https://ssrn.com/abstract=2988010 or http://dx.doi.org/10.2139/ssrn.2988010

Bettina Binder (Contact Author)

Pforzheim University of Applied Sciences ( email )

Tiefenbronner Str. 65
Pforzheim, Baden-W├╝rttemberg D-75175
Germany

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