Article 6, Volume 3 Issue 1:

Process performance management and financial control of key performance indicators as shown in an explorative study of national and international companies

Author

Bettina C.K. Binder – (Hochschule Pforzheim)

Received October 29, 2016; accepted November 5, 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.

La gestión del desempeño orientada a procesos en los negocios internacionales es un tema muy debatido. Una pregunta planteada repetidamente tanto en la teoría como en la práctica es si la gestión del desempeño orientada al proceso en las empresas nacionales e internacionales tiene que estructurarse (Tsai y Hung, 2009; Bourne et al., 2003). Además, se puede cuestionar si los resultados de los indicadores clave de desempeño medidos a través del control financiero en compañías nacionales e internacionales son realmente los mismos. Para responder a esta pregunta, la Universidad de Pforzheim realizó un estudio exploratorio (utilizando cuestionarios) en el cuarto trimestre de 2014, en el que participaron 26 socios industriales. El artículo, por lo tanto, se centra en los resultados de la encuesta que muestra qué indicadores clave de rendimiento se utilizan (o no se utilizan en absoluto) tanto en empresas nacionales como internacionales. La principal contribución de este artículo es el hecho de que muestra cómo se ve en realidad la gestión de los indicadores clave de desempeño en los negocios nacionales e internacionales.

Citation

Binder, B. (2016). 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 Review3(1), 124-153.

Figures

Keywords

  • Performance management
  • Key performance indicators
  • Financial performance measures
  • Non-financial performance measures
  • National and international companies

Palabras clave

  • Gestión del rendimiento
  • Indicadores clave de rendimiento
  • Medidas de desempeño financiero
  • Medidas de desempeño no financieras
  • Empresas nacionales e internacionales

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