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A Stakeholder Framework on Performance Measurement Design
--- Evidence from China
Guliang Tang,
University Of International Business And Economics
Pingli Li, Middlesex University Business School
ABSTRACT. The paper introduces a stakeholder framework designed to integrate the influence from the environment and stakeholder analysis into performance measurement (PM) design (PMD). An action research project was conducted in a large state-owned company group in China to test the effectiveness of the proposed framework in the context of the Chinese environment. The characteristics of this environment and their effects on the design of PM are presented and discussed. Although a balanced scorecard with four perspectives was applied in the project, the performance measurement system that matches with the environment and the relationship between the company and its stakeholders is different from Kaplan and Norton’s original balanced scorecard.
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