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TitleOn the characterisation of uncertainty in performance measurement systems
Author(s)Sousa, Sérgio
Nunes, Eusébio P.
Lopes, Isabel da Silva
KeywordsPerformance measure
Performance measurement system
Measurement system analysis
Data quality
Balanced scorecard
Issue date2011
Abstract(s)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.
TypeConference paper
AccessOpen access
Appears in Collections:LES/ALG - Capítulos de livros

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