Multi-perspective performance reporting systems, continuous improvement systems and organisational performance
Date of this Version
The use of multi-perspective performance reporting systems (MPRS) such as the balanced scorecard (BSC), is widespread. This study’s motivation comes from the importance of these systems and the lack of knowledge about them. Continuous improvement systems (CIS) are another management innovation. CIS constantly look for ways to improve performance and are used in conjunction with performance reporting systems. The research objectives were to study MPRS users and discover whether the use of CIS improved organisational performance. It was found that the use of CIS by MPRS users was positively associated with performance. The implications of these findings for managers were considered.
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