Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?

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• 作者：Josep Bisbe^a ; ^{josep.bisbe@esade.edu} ; Ricardo Malague&ntilde ; o^b ; ¹ ; ^{rmalag@essex.ac.uk}
• 关键词：Strategic performance measurement systems ; Balanced scorecard ; Strategy formulation ; Organisational performance ; Environmental dynamism
• 刊名：Management Accounting Research
• 出版年：2012
• 出版时间：December, 2012
• 年：2012
• 卷：23
• 期：4
• 页码：296-311
• 全文大小：587 K

文摘

This paper examines how strategic performance measurement systems (SPMS) influence organisational performance through the shaping of the strategic agendas and strategic decision arrays that result from the processes of (re)formulation of intended strategies. Using a combination of archival and survey data collected from 267 medium and large Spanish companies, we find evidence supporting a positive association between SPMS and organisational performance that is mediated by the comprehensiveness of the strategic decision arrays. We find this mediation is negatively moderated by the level of environmental dynamism, so that the comprehensiveness of strategic decision arrays that result from strategy (re)formulation processes mediates the association between SPMS and organisational performance when environmental dynamism is low, but not when environmental dynamism is high.