Multi-dimensional strategic goal setting, performance reporting and organisational performance

Iselin, Errol R. and Mia, Lokman and Sands, John (2008) Multi-dimensional strategic goal setting, performance reporting and organisational performance. Journal of Applied Accounting Research, 9 (2). pp. 76-96. ISSN 0967-5426

Abstract

Purpose

– This paper's aim is to study multi‐perspective strategic goal setting and performance reporting systems and investigate: if the strength of the alignment of the goals and performance measures is associated with organisational performance and if performance reporting emphasis (PRE) is associated with performance.

Design/methodology/approach

– Structured interviews with CEOs of 50 Australian companies with sales greater than $100 million per annum were conducted.

Findings

– The research identified 11 dimensions of PRE and 13 dimensions of organisational performance. The strength of the alignment of the strategic goals and the performance reporting measures was positively associated with organisational performance. PRE was positively associated with organisational performance. The alignment finding was the stronger of the two.

Originality/value

– The research identified several dimensions of performance reporting that organisations might consider using in their performance reporting systems. The findings suggest organisations should closely align their strategic goals with their performance reporting measures. Further, if an organisation wishes to achieve high performance on a particular dimension, it should be given some emphasis in their performance reporting system.


Statistics for USQ ePrint 27185
Statistics for this ePrint Item
Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to published version due to publisher copyright policy.
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 05 May 2015 00:06
Last Modified: 04 May 2016 06:58
Uncontrolled Keywords: targets, reports, balanced scorecard, organizational performance
Fields of Research : 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150312 Organisational Planning and Management
Identification Number or DOI: 10.1108/09675420810900766
URI: http://eprints.usq.edu.au/id/eprint/27185

Actions (login required)

View Item Archive Repository Staff Only