On the characterisation of uncertainty in performance measurement systems

• Autor(es): Sousa, Sérgio ; Nunes, Eusébio P. ; Lopes, Isabel da Silva
• Data: 2011
• Identificador Persistente: http://hdl.handle.net/1822/17930
• Origem: RepositóriUM - Universidade do Minho
• Assunto(s): Performance measure; Performance measurement system; Measurement system analysis; Data quality; Balanced scorecard
• Tipo de Documento: Documento de conferência
• Idioma: Inglês

Descrição

Performance measurement systems (PMSs) are receiving increasing attention from academics and practitioners particularly after the development of the Balanced Scorecard (BSC), and many PMSs are available nowadays. The hypothesis is that organisations need to reflect the uncertainty of its systems and contextual factors in their PMs to improve their models. This identification of uncertainty in PMS is the first step to reduce such uncertainty. This work provides a classification of uncertainty components that affect the quality of PMs.