... of supervisors who have different perceptions of the process performance. This paper presents a performance measurement system to determine the priority in execution of quality improvement according to the performances of processes. Using a model containing a set of strategy‐related performance measures...

...Rexford H. Draman; Archie Lockamy, III; James F. Cox, III Since its inception, cost accounting has provided data to managers for the development of internal organizational performance measures. In the mid 1980s, Dr Eli Goldratt introduced a new management philosophy called the theory of constraints...

... the organisation’s competitive position. One of the implications of this observation is that increasingly senior managers are looking to evaluate the impact of their investments in information systems on the basis of strategic, rather than operational performance measures. Traditionally information systems experts...