New Performance Measurement Models and Management Control Systems

| January 14, 2015

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I need to be provided with a sound comprehensive literature review of the new performance measurement models and management control systems. Focusing on how performance management systems support control, the literature review should cover the two very well known ‘next-generation’ performance scorecards—the Performance Wheel,
suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique requirements of small business. The review should also consider the historical development, increasing variety and often the poorly integrated status of
performance measurement systems—one of business management’s most important tools.
The review should also keep its main focus on these new models and how they overcome the “top-down” or “bottom-up” shortcomings of the rather outdated-popular systems, incorporate the insights of enterprise control and integrate the importance of mission, strategy, critical success factors and key performance indicators as they apply to organizations.
Given the above, the paper should consider the issues of various
performance measurement models—the Performance Pyramid, the Results and Determinants mode, the Balanced Scorecard—through the integration of perspectives, metrics and terminology. Further, the review should integrate the emphases of different approaches into
a menu from which each enterprise can select the wisest option.
Keywords to keep your research narrow are: Performance measurement; Management control; Strategic management and
Integrated models.
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