Options
Klaus Möller
Title
Prof. Dr.
Last Name
Möller
First name
Klaus
Email
klaus.moeller@unisg.ch
Phone
+41 71 224 7406
Homepage
Now showing
1 - 2 of 2
-
PublicationA Framework for Business Analytics in Performance ManagementPurpose - Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the domain of performance management to provide an improved understanding of business dynamics and lead to a better decision making. The purpose of this positional paper is to introduce performance management analytics as a potential extension of performance management research and practice. The paper clarifies the possible application areas of business analytics and their advantages within the context of performance management. Design/methodology/approach - The paper employs a literature based analysis and from this a conceptual argument is established. Finally, a business analytical model is presented to be used to undertake future research. Findings - The paper clarifies the possible application areas of business analytics and their advantages within the context of organizational performance management. Originality/value - The main implication is that the paper provides evidence of the use of business analytics for understanding organizational performance. Several insights are provided for management accounting research and education.Type: journal articleJournal: International Journal of Productivity and Performance ManagementVolume: 62Issue: 1
Scopus© Citations 93 -
PublicationPerformance measurement patterns in service companies : An empirical study on Estonian service companiesThe purpose of this paper is to explore the dynamics of the usage of performance measurement (PM) methods and indicators, and this usage's influencing factors in service companies. The study is based on the contingency theory framework and focuses on PM patterns. The sector, company size, and market environment dynamics, which are these patterns' primary determinants, are analysed. The study uses empirical survey data gathered from the 61 largest companies in Estonia. The study has a dynamic focus, explaining the changes in PM practices as in 2004 and 2007. The research shows the increasing use of more balanced PM tools combining financial and non-financial, market-related and internal process dimensions. Nevertheless, the findings demonstrate that the companies predominantly used traditional cost accounting and reporting methods, as well as financial indicators for their PM. The findings highlight the similarities and differences between the PM patterns in service companies and manufacturing companies. The general limitations of survey-based research have to be considered. The findings on the PM indicators and methods explain the usage's intensity, but not the effects of this usage on the performance. The study also analyses only a limited number of drivers that influence PM practices. The research findings have two main implications. First, the paper contributes to the scarce knowledge about PM practices in service companies. Second, the paper considers the changes in PM patterns, concentrating on the dynamics of PM practices.Type: journal articleJournal: Baltic Journal of ManagementVolume: 6Issue: 3
Scopus© Citations 12