An Integrated Performance Management System: A Case Study
In recent years, a number of conceptual frameworks have been proposed to study the design and use of performance management systems (PMSs). These frameworks collectively call for a adopting a more holistic and an integrated approach to performance management (PM) in theory and practice. Specifically, they offer guidelines to study in details the design, operation, and uses of (PMSs) in their actual organizational settings. By drawing on Ferreira and Otley’s (2009) PMSs framework and using a descriptive case study method, this paper investigates PM practices of a large Gulf manufacturing company. A major finding of the field study reveals the existence of a relatively sophisticated PMS which is certainly has objectives, mechanisms and components beyond a performance measurement system. While the analysis of the case materials reveals some consistencies with the selected theoretical framework, specifically in terms of some of its key components, the structure and elements of the PMS and practices observed at the company and its strategic business units also indicates some laps in the conceptualization of the framework. The findings of this study may encourage researchers to continue the efforts both to study PM practices and develop more coherent and holistic theoretical frameworks to study these practices.
Dr. Amr Abdel-Halim
Dr. Amr Abdel-Halim is an Assistant Professor of Accounting at KFUPM Business School. He received his Bachelor and Master Degrees of Accounting from Cairo University, Egypt and PhD Degree in Accounting from University of Southampton, UK. He has been teaching Accounting in different Universities in Egypt, U.A.E. and Saudi Arabia. Dr. Abdel-Halim has an experience of teaching for several subjects of Accounting such as Principles of Financial Accounting, Cost and Management Accounting. His research interests include Contingency Theory of Management Accounting, Management Accounting in Manufacturing Sector and Strategic Management Accounting Techniques.
Dr. Mirghani N. Ahmed
Dr. Mirghani N. Ahmed is an Assistant Professor of Accounting in the Department of Accounting and Finance at King Fahd University of Petroleum & Minerals (KFUPM), Saudi Arabia. He received his undergraduate degree in accounting and finance from University of Khartoum, Diploma in Development Finance, University of Birmingham, Ph.D and MA (Econ.) in accounting from the Victoria University of Manchester (U.K). Before joining KFUPM, Dr. Ahmed served on the accounting faculty of the University of Manchester, University of Portsmouth and Sheffield Hallam University in the United Kingdom. His main areas of teaching include financial accounting, cost and managerial accounting. His research interests are in the areas of cost allocations, budgeting, performance management, and the consequences of inter-firm relationships for management accounting. Dr. Ahmed’s research has been published in the European Accounting Review, Management Accounting Research, Management Accounting (London), the Review of Political Economy, the Arab Journal of Administrative Sciences, Journal of Quality in Maintenance Engineering and Journal of Business Strategy.