Acerca da monitorização do desempenho das organizações

Algumas reflexões interessantes sobre a monitorização do desempenho das organizações em "Measuring Organizational Performance as a Dependent Variable: Towards Methodological Best Practice":

"Implication 1: Measuring performance requires weighing the relevance of performance to focal stakeholders.
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Organizations are heterogeneous in their resources and capabilities and how and where they choose to use them. At the most basic level, small and large firms are likely to perform in quite different manners. Although linked by competition, these firms have very different resources and strategies. Evidence suggests that large organizations use both financial and nonfinancial performance measures, but favor financial measures. (Moi ici: Nem de propósito, em linha com "Concentram-se nos custos") Very small firms also use both financial and non-financial variables to measure their performance. In a cross-country survey, Laitinen and Chong found that small Finnish companies focused on profitability, product margins, customer satisfaction and liquidity. Small UK companies were similar, giving less emphasis to overall profitability but also weighing debt levels highly. This evidence supported earlier findings by Davig and colleagues that product performance is more prominent in the evaluation of performance for small firms.
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Performance itself is likely to be somewhat firm specific: as the strategic choices a firm makes will dictate which performance measures will reflect the latent performance construct. Understanding how different independent variables link to a dependent performance variable is then no longer trivial. Assuming away this dimensionality will lead to misdirected or biased measurement.
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The relationship between measures and performance is also influenced by which measures the firm uses internally and how these are embedded into incentive and control systems within the firm; e.g., the firm’s own key performance indicators (KPIs).
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Implication 2: Measurement of performance must take into account heterogeneity of environments, strategies and management practices.
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A number of empirical studies have confirmed that performance itself does not persist indefinitely. This warns against the adoption of short or medium term measures, as these can be heavily biased by random fluctuations.
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Implication 3: Measurement of performance requires an understanding of the time series properties relating organizational activity to performance.
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Implication 5: Measurement of performance requires an understanding of the relationship between measures.(Moi ici: E pensa-se logo no mapa da estratégia)"

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