Guiding action with timely performance measures is crucial for attaining organisational goals. However, we lack an adequate theoretical understanding of the various loci of performance measurement dynamism to provide that timeliness. Consequently, longitudinal, qualitative studies of the notion of performance measurement dynamism have been sought in the literature. The literature has expected performance measurement dynamism to occur in situations characterised with high perceived environmental uncertainty, making product development a potential context for studying performance measurement dynamism. In product development, there are considerable uncertainties involved and also product development project controls should evolve over time to match their context. However, there is currently no adequate understanding of how organisations could maintain the timeliness of their performance measurement in product development. Contrary to some previous studies in performance measurement dynamism, this thesis takes an actor’s approach rather than a systems approach to performance measurement. By taking the actor’s approach, this doctoral thesis contributes to the literature on performance measurement dynamism by showing the various loci of performance measurement dynamism inside and outside the formal systems of performance measurement. This thesis also contributes to the literature on performance measurement dynamism by suggesting that in environments with low sophistication of performance measurement systems, the actor’s approach to performance measurement might particularly provide evidence of performance measurement dynamism. Furthermore, performance measurement dynamism is discussed along with other controls within a management control system package and as a phenomenon that is present when a management control system repair is made. This doctoral thesis draws its conclusions based on four original articles. The first and second original articles examine the area of product development project portfolio uncertainties. The findings of these two articles can be used to supplement the previous understandings of performance measurement dynamism drivers, especially in the context of product development. Interviews in Finnish industry serve as data in these articles. The conclusion based on the first two articles is that single-project-related uncertainties should also be considered as possible performance measurement dynamism drivers, supplementing the viewpoints of environment and organisational complexities as such drivers. Moreover, these original articles imply that various types of management control are applied to manage product development project portfolio uncertainties. The third original article provides a level structure of the loci of performance measurement dynamism. The loci of performance measurement dynamism provided are the role of performance measurement in a management control package, the use of measures, the selection of measures and the components of single measures. In the article, the level structure of performance measurement dynamism is illustrated by an interventionist case study at a geriatric healthcare provider. Furthermore, the positive effect of certain temporal, ad hoc measures is shown by the case study. The fourth original article examines the dynamics of repair of a management control system, particularly in product development. The article draws from an interventionist case study of the product development department within a machinery manufacturing company. The case study reveals that management control system repair takes place within the interplay of managers at different organisational levels. As a whole, this doctoral thesis contributes to the literature on performance measurement dynamism, accounting and control in new product development as well as product development project portfolio management. It provides new knowledge on performance measurement dynamism in the context of product development while taking the actor’s approach, supplementing the often-emphasised formal and process-related viewpoints to performance measurement dynamism with more informal viewpoints. With its original combination of performance measurement dynamism, product development, management accounting and control and project portfolio management literature, this doctoral thesis provides multiple further research avenues for researchers from these disciplines to draw from.
|Julkaisun otsikon käännös
|Performance Measurement Dynamism in Product Development
|Tampere University of Technology
|Julkaistu - 19 kesäk. 2014
|Tampere University of Technology. Publication
|Tampere University of Technology
SormenjälkiSukella tutkimusaiheisiin 'Performance Measurement Dynamism in Product Development'. Ne muodostavat yhdessä ainutlaatuisen sormenjäljen.
Tuomas Korhonen (Speaker)11 marrask. 2015
Aktiviteetti: Julkinen esitelmä