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Lending validity and consistency to performance measurement

Author

Listed:
  • Ryan Samuel Sale
  • Martha Lair Sale

Abstract

Purpose - The purpose of this paper is to suggest a performance evaluation technique that allows for the inclusion of qualitative data in a way that is more easily quantified. Design/methodology/approach - The performance evaluation technique described in this paper is a combination of two existing techniques: the balanced scorecard and the analytical hierarchy process. Findings - These two methods are found to complement each other quite well. An example illustrates the combined usage of the two techniques and the inherent advantages of the combination. Research limitations/implications - Use of analytic hierarchy process, without reliance on one of several commercially available software programs, may prove to be unwieldy and time consuming. Practical implications - This paper demonstrates a technique allowing managers to use qualitative measures in performance evaluations without concern that the results will be judged to be unsubstantiated and overly subjective. Originality/value - This paper combines two existing methods. The strengths and weaknesses of these two methods combine to create a technique that is superior to the use of either one in isolation.

Suggested Citation

  • Ryan Samuel Sale & Martha Lair Sale, 2005. "Lending validity and consistency to performance measurement," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(9), pages 915-927, December.
  • Handle: RePEc:eme:majpps:02686900510625262
    DOI: 10.1108/02686900510625262
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