ACT500: Research Evaluation Tables
Article 1: Measuring Performance
Henri, Jean-Francois. (2010). The Periodic Review of Performance Indicators: An Empirical Investigation of the Dynamism of Performance Measurement Systems. European Accounting Review, 19(1), 73-96. Retrieved from https://ehis-ebscohost-com.csuglobal.idm.oclc.org/ehost/pdfviewer/pdfviewer?sid=7872c1c7-369c-4f36-9a1c-81cea4558aa7%40sessionmgr11&vid=8&hid=1
| Research Topic
Dynamism of Performance Measurement Systems
Problem or Opportunity
Henri (2010) identified there was a lack of information present in management accounting literature related to how change in an organization drive change in performance measurement systems. Henri sought to explore the relationship between dynamic performance measurement systems and organizational performance.
| Purpose for the Research
Through this study, Henri intended to determine whether dynamism in performance measurement systems was appropriate for any change an organization underwent, or if there were circumstances where revision to the performance measurement systems were not needed. Henri also intended to determine if the link between dynamic performance measurement systems and the performance of an organization were contingent on a level of internal or external change. The third goal of this study was to add additional data on this subject to the scant body of research available on the dynamism of performance measurement systems.
| Research Methods
Henri used quantitative/confirmatory analysis in this study. Henri used a mail survey to gather data. The survey used seven point Likery-type scales to assess changes to the performance measurement systems, to determine innovativeness and learning orientation of the organization and organizational performance. All of the tools used in the questionnaire were validated in advance.
Henri focused this study on two main audiences. The first was to...
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