A cultural approach of embedding KPIs into organisational practices
Abstract Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the contex...
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| Format: | Article |
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Emerald Group Publishing Limited
2015
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| Online Access: | http://irep.iium.edu.my/44794/ http://irep.iium.edu.my/44794/ http://irep.iium.edu.my/44794/1/IJPPM-08-2014-0127.pdf http://irep.iium.edu.my/44794/4/44794_A%20cultural%20approach%20of%20embedding%20KPIs_Scopus.pdf http://irep.iium.edu.my/44794/5/44794_A%20cultural%20approach%20of%20embedding%20KPIs_WOS.pdf |
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iium-447942017-09-27T02:39:51Z http://irep.iium.edu.my/44794/ A cultural approach of embedding KPIs into organisational practices Zakaria, Zamzulaila HJ9701 Public accounting Abstract Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of this study. Design/methodology/approach – The present study was conducted using ethnographic approach. Consistent with tradition in doing ethnographic studies, observation was the main method employed in this study. Additionally, this study employed interview and document review methods. Findings – This study concludes that the operation of KPIs in this organisation were made to work through a programme of cultural change. This finding suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural intervention. Practical implications – This study provides empirical evidence of the actions people do in making performance measurement works in organisations. Originality/value – This study adds to the limited number of literatures that link culture and performance measurement. Emerald Group Publishing Limited 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/44794/1/IJPPM-08-2014-0127.pdf application/pdf en http://irep.iium.edu.my/44794/4/44794_A%20cultural%20approach%20of%20embedding%20KPIs_Scopus.pdf application/pdf en http://irep.iium.edu.my/44794/5/44794_A%20cultural%20approach%20of%20embedding%20KPIs_WOS.pdf Zakaria, Zamzulaila (2015) A cultural approach of embedding KPIs into organisational practices. International Journal of Productivity and Performance Management, 64 (7). pp. 932-946. ISSN 1741-0401 http://www.emeraldinsight.com/journal/ijppm |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
International Islamic University Malaysia |
| building |
IIUM Repository |
| collection |
Online Access |
| language |
English English English |
| topic |
HJ9701 Public accounting |
| spellingShingle |
HJ9701 Public accounting Zakaria, Zamzulaila A cultural approach of embedding KPIs into organisational practices |
| description |
Abstract
Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of this study. Design/methodology/approach – The present study was conducted using ethnographic approach. Consistent with tradition in doing ethnographic studies, observation was the main method employed in this study. Additionally, this study employed interview and document review methods.
Findings – This study concludes that the operation of KPIs in this organisation were made to work through a programme of cultural change. This finding suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural intervention.
Practical implications – This study provides empirical evidence of the actions people do in making performance measurement works in organisations.
Originality/value – This study adds to the limited number of literatures that link culture and performance measurement. |
| format |
Article |
| author |
Zakaria, Zamzulaila |
| author_facet |
Zakaria, Zamzulaila |
| author_sort |
Zakaria, Zamzulaila |
| title |
A cultural approach of embedding KPIs into organisational practices |
| title_short |
A cultural approach of embedding KPIs into organisational practices |
| title_full |
A cultural approach of embedding KPIs into organisational practices |
| title_fullStr |
A cultural approach of embedding KPIs into organisational practices |
| title_full_unstemmed |
A cultural approach of embedding KPIs into organisational practices |
| title_sort |
cultural approach of embedding kpis into organisational practices |
| publisher |
Emerald Group Publishing Limited |
| publishDate |
2015 |
| url |
http://irep.iium.edu.my/44794/ http://irep.iium.edu.my/44794/ http://irep.iium.edu.my/44794/1/IJPPM-08-2014-0127.pdf http://irep.iium.edu.my/44794/4/44794_A%20cultural%20approach%20of%20embedding%20KPIs_Scopus.pdf http://irep.iium.edu.my/44794/5/44794_A%20cultural%20approach%20of%20embedding%20KPIs_WOS.pdf |
| first_indexed |
2023-09-18T21:03:41Z |
| last_indexed |
2023-09-18T21:03:41Z |
| _version_ |
1777410790951747584 |