Transformation in the defence sector: The critical role of performance measurement

被引：11

作者：

MacBryde, Jill ^{[1
]}

Paton, Steve ^{[2
]}

Bayliss, Margaret ^{[3
]}

Grant, Neil ^{[3
]}

机构：

[1] Univ Strathclyde, Dept Management Sci, Strathclyde Business Sch, Glasgow G1 1QE, Lanark, Scotland

[2] Univ Strathclyde, Dept Management, Strathclyde Business Sch, Glasgow G4 0QU, Lanark, Scotland

[3] HM Naval Base Clyde, Babcock Int Grp, Faslane G84 8HL, Scotland

来源：

MANAGEMENT ACCOUNTING RESEARCH | 2014年 / 25卷 / 02期

关键词：

Performance measurement; Balanced scorecard; Strategic transformation; Operational improvement; Defence sector; PUNCTUATED EQUILIBRIUM; CONDITIONED EMERGENCE; ORGANIZATIONAL-CHANGE; STRATEGIC CHANGE; MANAGEMENT; FLEXIBILITY; UNCERTAINTY; SUCCESS; MODEL;

D O I：

10.1016/j.mar.2013.07.006

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper presents a longitudinal case study of strategic transformation in a complex organisation - Her Majesty's Naval Base (Clyde). The research identifies nine Critical Success Factors from the change management literature and analyses their position in driving the transformation. Findings suggest that many of the success factors suggested by the literature were not present during the transformation. However the presence of a robust performance management system within the organisation resulted in significant progress towards the strategic goals despite the absence of other factors. This paper demonstrates how strategic change can be accomplished by the use of more operational toolsets such as performance management systems. Crown Copyright (C) 2013 Published by Elsevier Ltd. All rights reserved.

引用

页码：157 / 172

页数：16

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