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

Bisbe, Josep and Malagueño, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487 (2012) Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? Management Accounting Research, 23 (4). pp. 296-311. ISSN 1044-5005

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Abstract

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 which 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.

Item Type:	Article
Uncontrolled Keywords:	strategic performance measurement systems,balanced scorecard,strategy formulation,organisational performance,strategyenvironmental dynamism
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
Depositing User:	Pure Connector
Date Deposited:	03 Sep 2015 08:56
Last Modified:	15 Dec 2023 01:38
URI:	https://ueaeprints.uea.ac.uk/id/eprint/54223
DOI:	10.1016/j.mar.2012.05.002

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