Strategic Enterprise Management systems: New directions for research

Stan Brignall*, Joan Ballantine

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

In a world obsessed with performance, many organisations welcome systems that claim to offer a structured solution to improving performance, such as Strategic Enterprise Management (SEM). But while much has been written about how to measure performance, little is known about the interaction between performance measurement and management (PMM) and the many ways in which organizations strive to improve their performance. This paper studies the interrelationships among SEM systems, PMM and organisational change programmes within Pettigrew's " context, content, process" model. The problems of SEM design, implementation and use are explored using the insights of several theories, following the arguments of Hammersley [Handbook of Qualitative Research Methods, The British Psychological Society, 1996] that such an approach permits a richer understanding of management practice. Having also identified potential solutions for the design, implementation and use of SEM systems, we develop a number of research questions to be explored in future research.

Original languageEnglish
Pages (from-to)225-240
Number of pages16
JournalManagement Accounting Research
Volume15
Issue number2
DOIs
Publication statusPublished - 1 Jun 2004

Keywords

  • Complementary theory
  • Context, context, process
  • Institutional theory
  • Performance measurement and management
  • Strategic Enterprise Management

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