دیدگاه تئوری تصمیم گیری در مورد پیچیدگی در اندازه گیری و مدیریت عملکرد A decision theory perspective on complexity in performance measurement and management

Introduction: new theoretical perspectives on performance measurement and management (PMM) The inevitability of change is a fundamental aspect of the modern business environment. Now, more than ever, such changes seem more significant and no less unpredictable. A volcanic eruption disrupts flight schedules, a stock market crashes, socio-political events like the UK’s Brexit referendum, terrorist atrocities or even the rapid impact of disruptive technology on previously stable and mature markets are all issues that can require action by senior managers. Some of these issues may impact on the strategic direction of a business; others may just require flexible response, providing the organisation is sufficiently resilient. How well an organisation conducts its PMM in relation to the external environment and strategic direction can be described in terms of the PMM system’s “alignment” or “fit” (Kolehmainen, 2010; Melnyk et al., 2010). If the external environment is stable and changes only slowly, this fit may be easier to establish than if the external environment is turbulent and unstable. Given these two different types of external context, how can PMM remain responsive to change both from outside the organisation and internally, as adjustments are made to the organisational strategy (Micheli and Manzoni, 2010)? Do organisations reformulate their PMM system in response to external changes? In a major review of PMM, Bititci et al. (2012) identify that the context in which PMM occurs is indeed changing and that commonly accepted PMM practices showed limited effectiveness due to the lack of a holistic approach that addresses potential external complexity. Melnyk et al. (2014) follow this with a Delphi study including high-level practitioner input that highlighted manager’s paradoxes in dealing with reformulation of business strategy and incorporating those adjustments in their PMM system when operating in a turbulent and fast-moving business environment. The research highlighted the need for a conditional, contingent response, given that this is not discussed in the current PMM literature. The study also reported on the lack of fit between business strategy, organisation culture and static PMM systems when faced with a complex and unpredictable external environment.