Entrepreneuriat et gestion des organisations

The Most Difficult Elements of Establishing and Launching a Management Performance Measurement System

Abstract

Haron AJ

Based on our research, the most difficult elements were risk management and change management, and since unexpected change is a risk, we will discuss both as one. The balanced scorecard is one of the performance management tools we will utilize to elaborate our proposition, the scorecard and its content cannot be considered as static objects: they must be upheld and updated to remain applicable and useful for the organization. Two events can be recognized that activate deviations in the scorecard and the metric selection: The scorecard does not anymore support the control of all or part of the business, since during performance review sessions it can seem that business areas or current or new challenges are not considered in the scorecard. Then additional requirements are articulated for the next version of the scorecard.