Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
This is a new section that extends the Control and Controllership Topic but appears to deserve a topic status of its' own. Performance management systems provide a broader more holistic view or extended framework of management control systems than previously presented in the literature. Some of the books and articles with Performance Management in the title are focused on the human resource function as noted below. However, the main focus of this section is on the broader view of performance management systems as a framework that can be used to describe the overall management features of an organization. For example, performance management systems include features such as mission, strategy, organizational structure, performance measures, feedback systems, and rewards.
Aguilar, O. 2003. How strategic performance management is helping companies create business value: The entire organization must be aligned behind the goal of turning the strategic plan into effective action. Strategic Finance (January): 44-49. (Five critical dimensions of performance management: 1. Strategic planning - A strategic business plan that can be cascaded through the organization. 2. Performance measurement - Key measures that indicate if the objectives of the strategic plan are being realized. 3. Integrated business planning - Design and integrate operational planning, budgeting, and forecasting. 4. Management reporting - Provide concise and timely information to management. 5. Organizational culture and reward systems - Create a culture that motivates employees to work together to achieve the company's strategic goals.)
Aguinis, H. 2012. Performance Management (3rd edition). Prentice Hall. (Human Resource emphasis).
Atkins, T. C. 2006. Case Studies in Performance Management: A Guide from the Experts (Wiley and SAS Business Series). Wiley.
Axson, D. A. J. 2010. Best Practices in Planning and Performance Management: Radically Rethinking Management for a Volatile World, 3rd edition. Wiley.
Bacal, R. 1999. Performance Management: Energize every employee, Improve performance through feedback, Learn how to measure performance. McGraw-Hill Publishing Company. (Human Resource emphasis).
Bento, A. and L. F. White. 2006. Budgeting, performance evaluation, and compensation: A performance management model. Advances in Management Accounting (15): 51-79.
Blizzard, D. 2014. Effective performance management. Journal of Accountancy (July): 18.
Bolt-Lee, C. E. and M. Swain. 2016. Highlights of management accounting research. Journal of Accountancy (December): 50-54.
Borgstrom, H.G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.
Bremser, W. G. and W. P. Wagner. 2013. Developing dashboards for performance management. The CPA Journal (July): 62-67.
Broadbent, J. and R. Laughlin. 2009. Performance management systems: A conceptual model. Management Accounting Research (December): 283-295.
Buckingham, M. and A. Goodall. 2015. Reinventing performance management: How one company is rethinking peer feedback and the annual review, and trying to design a system to fule improvement. Harvard Business Review (April): 40-50. (Deloitte's redesigned system).
Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.
Chenhall, R. H. 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.
Cokins, G. 2004. Performance Management: Finding the Missing Pieces (to Close the Intelligence Gap). John Wiley & Sons. (Performance Management is defined as "the process of managing an organization’s strategy through a fully integrated system of business improvement methodologies supported by technology". Performance management includes methodologies, metrics, processes, software tools, and systems (e.g., balanced scorecards, Six Sigma, activity-based management) used to manage the performance of an organization. Although performance management is an integrated set of improvement methodologies, it is also a discipline intended to maintain a view of the larger picture and to understand how an organization works as a whole.).
Cokins, G. 2009. Performance Management: Integrating Strategy Execution, Methodologies, Risk and Analytics. John Wiley and Sons.
Daniels, A. C. and J. E. Daniels. 2004. Performance Management: Changing Behavior that Drives Organizational Effectiveness, 4th edition. Performance Management Publications.
De Waal, A. 2001. Power of Performance Management: How Leading Companies Create Sustained Value. John Wiley & Sons.
Dekker, H. C., R. Ding and T. Groot. 2016. Collaborative performance management in interfirm relationships. Journal of Management Accounting Research 28(3): 25-48.
Ditillo, A. 2016. Discussion of Collaborative performance management in interfirm relationships. Journal of Management Accounting Research 28(3): 49-54.
Engwall, R. L. 1988. Cost/benefit analysis. Journal of Cost Management (Fall): 64-70. (Summary).
Faupel, C. 2012. Value-based performance management. Advances in Management Accounting (20): 187-208.
Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).
Fine, C. H. 1999. Clockspeed: Winning Industry Control in the Age of Temporary Advantage. Basic Books.
Fine, C. H. 2012. Clockspeed: Winning Industry Control in the Age of Temporary Advantage. ReadHowYouWant.
Fonvielle, W. and L. P. Carr. 2001. Gaining strategic alignment: Making scorecards work. Management Accounting Quarterly (Fall): 4-14. (Summary).
Gaiss, M. 1998. Enterprise performance management. Management Accounting (December): 44-46. (Recommended features of a packaged software system).
Harvard Business Essentials. 2006. Performance Management: Measure and Improve the Effectiveness of Your Employees. Harvard Business Review Press. (This book appears to be directed to Human Resource management).
Hofmann, N., R. L. Insner and F. Poschadel. 2017. SAP S/4HANA: Revolution or evolution in business performance management? Cost Management (July/August): 7-19.
Institute of Management Accountants. 1998. Tools and Techniques for Implementing Integrated Performance Management Systems. Institute of Management Accountants.
Kittredge, J. 2006. A new era in corporate performance management. Cost Management (May/June): 23-31.
Kokina, J., D. Pachamanova and A. Corbett. 2017. The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education (38): 50-62.
Lau, C. M. and G. Scully. 2015. The roles of organizational politics and fairness in the relationship between performance management systems and trust. Behavioral Research In Accounting 27(1): 25-53.
Lawson, R., T. Hatch and D. Desroches. 2011. What influences achieving benefits from corporate performance management? Cost Management (November/December): 24-36.
Lawson, R., T. Hatch and D. Desroches. 2013. How corporate culture affects performance management. Strategic Finance (January): 42-50.
Marr, B. 2006. Strategic Performance Management: Leveraging and Measuring your Intangible Value Drivers. Butterworth-Heinemann.
Otley, D. 1999. Performance management: A framework for management control systems research. Management Accounting Research (December): 363-382.
Paladino, B. 2007. Five Key Principles of Corporate Performance Management. John Wiley and Sons.
Paladino, B. 2007. 5 key principles of corporate performance management: How do Balanced Scorecard Hall of Fame, Malcolm Baldrige, Sterling, Fortune 100, APQC, and Forbes award winners drive value? Strategic Finance (June): 39-45. (Note).
Paladino, B. 2007. 5 key principles of corporate performance management: Successful companies plan, communicate, and manage strategy well. Strategic Finance (July): 33-41.
Paladino, B. 2007. 5 key principles of corporate performance management: Award-winning companies use them to improve their performance and manage and leverage knowledge for success. Strategic Finance (August): 39-45.
Paladino, B. 2010. Innovative Corporate Performance Management: Five Key Principles to Accelerate Results. John Wiley and Sons.
Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (March): 43-51.
Paladino, B. 2011. Achieving innovative corporate performance management. Strategic Finance (April): 43-53.
Ratnatunga, J. and L. Montali. 2008. Performance management measures that enhance organisational value: A review. Journal of Applied Management Accounting Research (Summer): 1-16.
Sandison, D., L. Caricato and S. Kidd. 2015. The CAM-I performance management framework: A holistic approach to improving business performance. Cost Management (March/April): 8-16.
Scapens, R. W. 2009. Frameworks for performance management and control systems research. Management Accounting Research (December): 262.
Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).
Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.
Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.
Sharman, P. 2016. Creating value with CPM: Corporate performance management software can help financial professionals make better decisions. Strategic Finance (March): 52-60.
Sharman, P. A. 2016. More strategic CFOs? Corporate performance management provides a way for finance executives to unify decision makers and move their businesses forward. Strategic Finance (April): 47-53.
Sharman, P., T. Hatch and B. Stoehr. 2015. Creating a high-performance enterprise: Driving organizational performance and shareholder value. Cost Management (September/October): 3-5.
Simons, R. 1995. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press.
Sorensen, D. 2013. EPM in manufacturing: Finally coming of age. Strategic Finance (September): 38-45.
Stringer, C. 2007. Empirical performance management research: Observations from AOS and MAR. Qualitative Research in Accounting & Management (4): 92-114.
Tessier, S. and D. Otley. 2012. A conceptual development of Simons’ Levers of Control framework. Management Accounting Research (September): 171-185.
Varma, A., P. S. Budhwar and A. DeNisi (Eds.). 2008. Performance Management Systems: A Global Perspective. Routledge.
Wade, D. and R. J. Recardo. 2001. Corporate Performance Management: How to build a better organization through measurement-driven strategic alignment. Butterworth-Heinemann.
White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.
Yigitbasioglu, O. M. and O. Velcu. 2012. A review of dashboards in performance management: Implications for design and research. International Journal of Accounting Information Systems 13(1): 41-59.