The document summarizes a mini-seminar on performance management and measurement. It discusses types of management control systems including belief systems, boundary systems, diagnostic systems, and interactive control systems. It also discusses key differences between financial management vs operations management, control vs learning, efficiency vs effectiveness, internal vs external measures, output vs outcomes, and value for customers. The seminar aims to explore different perspectives on what and how organizations measure performance.

1. Mini-seminar on performance management and
measurement
Co-chairs: Research Director Harri Laihonen and Assistant professor Selena Aureli
5.2.2016 @UTA
Research Director Harri Laihonen
University of Tampere, School of Management

3. Management control
• “the process of assuring that resources are obtained and
used effectively and efficiently in the accomplishment of
the organization’s objectives” (Anthony, 1965)
• ”the formal, information-based routines and procedures
used by managers to maintain or alter patterns in
organizational activities” (Simons, 1994)
Read more:
Anthony, R.N. (1965), Planning and Control Systems: A Framework for Analysis, Division of Research, Harvard Business School, Boston, MA.
Simons, R. (1994), "How New Top Managers Use Control Systems as Levers of Strategic Renewal", Strategic Management Journal, Vol. 15(3), pp. 169-189.

4. Types of management
control systems
• Beliefs systems: formal systems
used by top managers to define,
communicate, and reinforce the
basic values, purpose and
direction for the organization
• Boundary systems: formal
systems to establish explicit limits
and rules which must be
respected.
• Diagnostic systems: formal
feedback systems to monitor
organizational outcomes and
correct deviations from preset
standards of performance.
• Interactive control systems:
formal systems used to regularly
and personally involve themselves
in the decision activities of
subordinates.
Read more:
Simons, R. (1994), "How New Top Managers Use Control Systems as Levers of Strategic Renewal", Strategic Management Journal, Vol. 15(3), pp. 169-189.

5. Jones, R. & Pendlebury, M. (1992) Public Sector Accounting. Pitman Publishing: London.

7. Picture: http://www.foresee.com/common-measurement-mistakes-volume-2
Financial management vs. operations management
Control vs learning
Efficiency vs effectiveness
What do we measure and why?
Internal vs external
Output vs outcome
Organizations vs systems
Value for customers/citizens

8. What is your perspective?
Figure: http://www.nutritiondivision.ie/blog/2015/4/6/stress-ultimate-stress-management-internal-external-thresholds