Performance measures and learning
AbstractNew developments in performance measurement, like the balanced scorecard or value-based performance measures, tend to improve decisions by increasing the reflection of organisation goals in these new measures. However, they are also placing greater demands on decision makers' cognitive abilities in terms of perception and interpretation. This paper picks up the question of how these developments might influence the possibilities to learn and thereby the quality of long-term decisions. As the research object – learning of cognitively restricted individuals using performance measures – exhibits a high degree of complexity and still is quite unexamined, the paper adopts an explorative approach and bases its analysis on a computer simulation. Taking into consideration the usual restrictions on the generalisability of results obtained from simulation experiments, the findings nevertheless indicate that although new trends in performance measurement aim at the improvement of decision quality and learning through measures that reflect goals better, they can actually inhibit decision makers' learning or send their learning into the wrong direction.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Applied Management Science.
Volume (Year): 3 (2011)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID=286
performance measurement; goal reflection; experienced-based learning; simulation-based research; cognitive abilities; simulation; decision quality.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.