Evolution of Scientific Management Towards Performance Measurement and Managing Systems for Sustainable Performance in Industrial Assets: Philosophical Point of View

R.M. Chandima Ratnayake

Abstract


Even though remarkable progress has been made over recent years in the design of performance measurement frameworks and systems, many companies are still primarily relying on traditional financial performance measures. This paper presents an overview of modern descendents and historical antecedents of performance measurement and attempts to give philosophical definition, in fact addressed the evolution of traditional ways of measuring performance. The paper suggests that modern frameworks have indeed addressed the organizations external to them while satisfying the conditions internal to them and providing an analogy of the notion of kuhn’s scientific paradigm. This analogy is consistent with the fundamental proposition of Kuhnian philosophy of science, that progress only happens thorough successive and abrupt shifts of paradigm.

Keywords


Performance measurement; management; Kuhn's philosophy.

Full Text:

PDF [en]

References


AMARATHUNGA D. and Baldry D., (2002),"Moving from performance measurement to performance management", Facilities, Vol. 20, number 5/6, pp. 217-223.

ANDERSON, RF. (1983), "Marketing, Scientific Progress, and Scientific Method, Journal of Marketing, 47, (Fall), 18-31.

BITITCI U. S. (1994), "Measuring your way to profit", Management Decision, Vol. 32 No. 6, pp. 16-24.

BRIGNALL, S. (1992),"Performance Measurement Systems as Change Agents: a case for further Rearch", Warwick Business School Research papers, No. 72, Warwick Business School Research Bureau, Warwick.

CHURCHMAN, C.W., (1959),"Why measure?" in Churchman, C.W and Ratoosh, P. (Eds), Measurement: Definitions and Theories, John Wiley & Sons, London.

CHARAN R. and Colvin G., (1999),"Why CEOs Fail", Fortune, June 21.

DANIEL, N., (1992) "Mental Revolution - Scientific Management since Tayler", Ohio State University Press.

DUSENBURY, P., (2000), Strategic panning and performance measurement, Report urban institute, Governing for Results and Accountability Project.

EDSON, N.W, (1988), "Performance measurement: key to world class manufacturing", APICS 31st Annual Conference Proceedings, APICS, Falls Church, VA, pp. 629-32.

EUSKE, K.J., (1984), Management Control: Planning, Control, Measurement, and Evaluation, Addison-Wesley, Reading, MA.

FAIRLIE, J.A. (1899). Comparative municipal statistics. Quarterly Journal of Economics, 13(3), 343-353.

FAIRLIE, J.A. (1901). Municipal accounts and statistics in continental Europe. In C.W. Woodruff (Ed.), Rochester Conference for Good City Government and the seventh annual meeting of the National Municipal League (pp. 282-301). Rochester, NY: National Municipal League.

FAIRLIE, J.A. (Ed.). (1908). Comparative municipal statistics. In Essays in Municipal Administration (pp. 275-285). NewYork:The MacMillan Company.

FISHER, T.J. (1990), "Business productivity measurement using standard cost accounting information", International Journal of Operations & Production Management, Vol. 10 No. 8, pp. 61 -9.

GARNER, S. P. (1954). Evolution of cost accounting to 1925. Montgomery: University of Alabama Press.

HRONEC, S.M., (1993), Vital Signs: Using Quality, Time and Cost Performance Measurements to Chart Your Company's Future, Amacom, New York, NY.

HUNT, S. D. (1991), Modern Marketing Theory: Conceptual Foundations of Research in Marketing, Southwestern Publishing.

KAPLAN, R.S. and Norton, D.P (1996), Translating Stratergy into Action-Balanced Score card (Boston: Harvard Business School Press, 1996).

KUHN, T (1970), The Structure of Scientific Revolutions, 2nd Ed., Univ. of Chicago Press, Chicago & London.

KUHN, T. (1977), The Essential Tension, Chicago, IL: The University of Chicago Press.

LAUDAN, L. (1977), Progress and Its Problems, Berkeley, CA: University of California Press.

LAUDAN, L. (1984), Science and Values, Berkeley, CA: University of California Press.

MCNAIR, C. J., Mosconi, W. and Norris J.F, Beyond, (1989), the Bottom Line - Measuring World Class Performance, Business One Irwin, Homewood, IL

NEELY, A. D, (1998), "Performance Measurement: Why, What and How" Economist Books, London.

POPPER, K.R. (1972), Objective Knowledge, Oxford, U.K.: Clarendon.

PORTER, T.M. (1986). The rise of statistical thinking 1820-1900. Princeton, NJ: Princeton University Press.

PREVITS, G.J.,& Merino, B. D (1979). A history of accounting in Americaan historical interpretation of the cultural significance of accounting. New York: John Wiley.

ROSS, S.A., Westerfield, R.W and Jaffe, J.F. (1993), Corporate Finance, 3rd ed., Irwin, Burr Ridge, IL.

SINK, D, "The role of measurement in achieving world class quality and productivity management", Industrial Engineering, Vol. 23 No. 6, June 1991, pp. 23-8,70

SLACK, N., (1991), The Manufacturing Advantage: Achieving Competitive Manufacturing Operations, Mercury, London.

STIGLER, S.M. (1986). The history of statistics: The measurement of uncertainty before 1900. Cambridge, MA: The Belknap Press of Harvard University Press.

SUPPE, F. (1974), The Structure of Scientific Theories, Urbana, IL: University of Illinois Press.

TALLEY, D.J., (1991) "Total Quality Management - Performance and Cost Measures: The Strategy for Economic Survival, ASQC Quality Press, Milwaukee, WI.

TANGEN, S. (2003),"An overview of frequently used performance measures", Work Study, Vol. 52, No. 7, pp. 347-54.

TANGEN, S. (2004), "Performance measurement: from philosophy to practice", International Journal of Productivity and Performance Management Vol. 53 No. 8, 2004 pp. 726-737.

UK May, (1994). Government white paper on competitiveness, quoting RSA Tomorrow's Company Inquiry Report.

Web-1 http://www.accel-team.com/index.html

WEINBERG S., (1998) "Steven Weinberg on scientific revolutions", New York review of books, Vol. XLV, No. 15.

WILLIAMS D.W. (2004), Evolution of performance measurement until 1930, Administration & Society, Vol. 36 No. 2, May 2004, 131-165.

WILLIAMS, D.W. (2002), Before performance measurement. Administrative Theory and Praxis, 24(6), 457-486.

WILLIAMS, D.W. (2003), Measuring government in the early twentieth century. Public Administration Review, 63(6), 643-659.

ZAIRI, M., Measuring Performance for Business Results, Chapman & Hall, London, 1994.




DOI: http://dx.doi.org/10.4067/S0718-27242009000100014



Copyright (c)



2017 © Universidad Alberto Hurtado - Facultad de Economía y Negocios. 
Erasmo Escala 1835 - Santiago, Chile.
Economic Analysis Review | Observatorio Económico | Gestión y Tendencias 

Journal Supported by Chimera Innova Group