企业绩效评价-理论和实践.pdf

Business performance
measurement
Theory and practice
Edited by
Andy Neely
Cranfield School of Management, UK

The Pitt Building, Trumpington Street, Cambridge, United Kingdom

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© Cambridge University Press 2002
This book is in copyright. Subject to statutory exception
and to the provisions of relevant collective licensing agreements,
no reproduction of any part may take place without
the written permission of Cambridge University Press.
First published 2002
Reprinted 2003
Printed in the United Kingdom at the University Press, Cambridge
Typeface Minion 11/14pt System QuarkXPress™[]
A catalogue record for this book is available from the British Library
ISBN 0 521 80342 X hardback
Contents
List of contributors page ix
Preface xi
Part I Performance measurement – functional analyses
1 Measuring performance: The accounting perspective 3
David Otley
2 Measuring performance: The marketing perspective 22
Bruce Clark
3 Measuring performance: The operations perspective 41
Andy Neely and Rob Austin
4 Finding performance: The new discipline in management 51
Marshall W. Meyer
Part II Performance measurement – theoretical foundations
5 A conceptual and operational delineation of performance 65
Michel Lebas and Ken Euske
6 When it should not work but does: Anomalies of high performance 80
Rob Austin and Jody Hoffer Gittell
7 Does pay for performance really motivate employees? 107
Margit Osterloh and Bruno S. Frey
v
vi Contents
8 Superior managers tolerance to dysfunctional behavior: A test 123
Clive Emmanuel
Part III Performance measurement – frameworks and methodologies
9 Performance measuremen