Performance measurement system in the situation of simultaneous vertical and horizontal integration
| Autor: | Marko Järvenpää, Henri Teittinen, Jukka Pellinen |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Process management
Horizontal integration Computer science Strategy and Management 05 social sciences General Decision Sciences 050201 accounting Single-subject design Context theory Vertical integration Flat organization External validity Management of Technology and Innovation 0502 economics and business Organizational structure Operations management Performance measurement 050203 business & management |
| Zdroj: | International Journal of Operations & Production Management. 36:1182-1200 |
| ISSN: | 0144-3577 |
| Popis: | Purpose The purpose of this paper is to extend the knowledge of the use of performance measurement systems (PMS) in situations where the benefits of both vertical and horizontal integration strategies are sought simultaneously. Design/methodology/approach This is a single case study, the purpose of which is to build a contextual theory. Findings The main results highlight three competing and partly contradictory tendencies in the development and use of PMS in organizational integration. In addition, the authors have identified features of PMS that may benefit or hinder integration. Grounded on empirical findings the paper presents a more complete theoretical framework of PMS for integration. Research limitations/implications The propositions of the framework need to be tested in different contexts with case and field studies or a large sample of data using statistical techniques to improve external validity. The causal relationships explored in this study may be further developed using longitudinal studies. Practical implications In acquisition situations there exists the need for vertical integration to control the growing complexity but at the same time for horizontal control to advance customer-centred production. Performance measurement is the key issue to examine the execution and results of such integrations. Originality/value Case study findings are used to develop a more comprehensive theory of PMS design and use in situations where both vertical and horizontal integration are sought. Contrary to current understandings, the central statement of this study is that horizontal organization is not an alternative to vertical organizational structure but they can be effectively coupled. |
| Databáze: | OpenAIRE |
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