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A Constructive Conceptual Approach to Strategic Performance Measurement

Research output: Contribution to conferencePaperResearchpeer-review

  • Falconer Mitchell, Denmark
  • Lars Bråd Nielsen, Denmark
  • Hanne Nørreklit
  • Lennart Nørreklit, Aalborg University, Denmark
  • Accounting Research Centre - ARC
  • Department of Business Studies

This paper focuses on identifying the key characteristics of a good strategic performance. It does this from a conceptual base founded in the paradigm of pragmatic constructivism. This involves analysing real world activities such as strategy setting and implementation in terms of the facts on which they are based, the values applied by those responsible, the logic applied to possibilities confronting them and the communication amongst them. From this analysis several key concepts underlying sound strategic performance are discovered. These are the internal and external coherence of activities relevant to the attainment of strategic objectives, the validity of the strategy selected and the learning theory of truth which is manifest in a system of constructive feedback on the gap between strategic expectations and strategic realisations. The conceptual analysis is illustrated by material from a corporate case study.

Original languageEnglish
Publication year2010
Publication statusPublished - 2010
EventPerformance Measurements and Corporate Governance JMG Workshop - Pisa, Italy
Duration: 10 Sep 201011 Sep 2010


ConferencePerformance Measurements and Corporate Governance JMG Workshop

    Research areas

  • strategic performance measurement, validity, coherence, truth

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ID: 239729