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Constructing a Tailor-made Performance Management System Supported by Knowledge Elicitation Tools and Dynamic Modeling
Wolfgang Ossadnik, Ralf H. Kaspar, Stefanie Schinke
Pages - 75 - 98     |    Revised - 01-10-2013     |    Published - 01-11-2013
Volume - 4   Issue - 4    |    Publication Date - November 2013  Table of Contents
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KEYWORDS
Cause-and-effect Relationships, Expert Knowledge, Performance Management, Tacit Knowledge, Causal Maps, Strategy Maps, System Dynamics, Interview Techniques, Case Study.
ABSTRACT
For constructing a causality-based performance management system (PMS), the consideration of expert knowledge is indispensable. As this knowledge is usually not transparent or explicitly available, the process of tacit knowledge elicitation (TKE) plays an important role for a tailor-made construction of PMS, as does its operationalization in the form of a company-specific scorecard or a dynamic model. Owing to this importance, this paper develops a holistic, step by step approach for constructing and operationalizing an effective PMS using TKE such as interview techniques, as well as System Dynamics (SD) and the interaction of organization’s personnel (experts) and Management Accounting (MA). The framework is structured by a phase model in matrix form, whereby the three main steps data generation, assessment and construction are further divided by functional responsibilities on company and MA levels. For demonstration purposes, the framework is subsequently applied to a case study within the automotive industry.
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Professor Wolfgang Ossadnik
University of Osnabrueck - Germany
wolfgang.ossadnik@uni-osnabrueck.de
Mr. Ralf H. Kaspar
University of Osnabrueck - Germany
Mr. Stefanie Schinke
University of Osnabrueck - Germany