This article presents some evidence on an aspect of the design of a strategic control system, at the microlevel, within a single organization. The research we report used an ethnographic approach to provide an understanding of strategy formulation. Our aim is to contribute to an area of literature which is of increasing significance, but relatively underdeveloped in terms of the application of in-depth, field-research techniques. We take an intensive look at the manner in which performance measures are formulated, at the microlevel, within a single organization. The article presents, as an in-depth case analysis, the experience of a fisheries holding company in New Zealand. The article recounts the experiences of managers within the organization of the process of identification of such things as critical success factors and key performance indicators (KPIs) and, more broadly, the formulation of a strategic performance measurement system.
- performance measurement
- case study
- strategy formulation
- qualitative research
Lowe, A. D., & Jones, A. (2004). Emergent strategy and the measurement of performance: the formulation of performance indicators at the microlevel. Organization Studies, 25(8), 1313-1337. https://doi.org/10.1177/0170840604046344