Abstract
Our study proposes the Decision-oriented Performance Measurement (DPM) framework in an attempt to incorporate multiple decision making criteria into the assessment of organizational performance. The decision making criteria are referred to as relevant goal systems which direct how the decisions should be made. It is the nature of performance that calls for the incorporation of decision making criteria into the measurement process. In its true sense, performance is never objective (Lebas 1995). Even performance criteria are not externally derived, but result from a choice which is inherently subjective. Consequently, organizational performance depends on how relevant parties define it.
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Ahn, H., Hanh Le, M. (2016). Decision-oriented Performance Measurement Framework – An Emphasis on Rationality. In: Ahn, H., Clermont, M., Souren, R. (eds) Nachhaltiges Entscheiden. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-12506-6_20
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