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- All HBS Web (1,711)
- Faculty Publications (721)
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- Article
Formal Measures in Informal Management: Can a Balanced Scorecard Change a Culture?
By: Robert Gibbons and Robert S. Kaplan
Agency theorists, historically, have analyzed what kinds of performance measures should be used in formal incentive contracts. For example, after Kaplan-Norton proposed a balanced scorecard of both financial and non-financial measures, some envisioned its role only in... View Details
Keywords: Relational Contracts; Performance Measurement; Informal Management; Balanced Scorecard; Economics; Mathematical Methods
Gibbons, Robert, and Robert S. Kaplan. "Formal Measures in Informal Management: Can a Balanced Scorecard Change a Culture?" American Economic Review: Papers and Proceedings 105, no. 5 (May 2015).
- 2006
- Article
Performance Measure Properties and the Effect of Incentive Contracts
By: J. Bouwens and L. van Lent
Using data from a third-party survey on compensation practices at 151 Dutch firms, we show that less noisy or distorted performance measures and higher cash bonuses are associated with improved employee selection and better-directed effort. Specifically, (1) an... View Details
Keywords: Motivation and Incentives; Data and Data Sets; Problems and Challenges; Performance Evaluation; Compensation and Benefits; Netherlands
Bouwens, J., and L. van Lent. "Performance Measure Properties and the Effect of Incentive Contracts." Journal of Management Accounting Research 18 (2006): 55–75.
- October 2011
- Case
Raleigh & Rosse: Measures to Motivate Exceptional Service
By: Robert Simons and Michael Mahoney
In January 2010, U.S. luxury goods retailer Raleigh & Rosse is being sued by its employees for encouraging "off the clock" hours. At the center of the class action lawsuit is the famous Raleigh & Rosse performance measurement system previously thought to be the core of... View Details
Keywords: Control Systems; Performance Measurement; Goal Setting; Compensation; Incentives; Motivation; Sales Compensation; Motivation and Incentives; Goals and Objectives; Growth Management; Lawsuits and Litigation; Organizational Culture; Management Systems; Customer Focus and Relationships; Employees; Performance Evaluation; Compensation and Benefits; Retail Industry; United States
Simons, Robert, and Michael Mahoney. "Raleigh & Rosse: Measures to Motivate Exceptional Service." Harvard Business School Brief Case 114-353, October 2011.
- 16 July 1999
- Article
Measuring Aggregate Process Performance Using AHP
By: Frances X. Frei and Patrick T. Harker
Frei, Frances X., and Patrick T. Harker. "Measuring Aggregate Process Performance Using AHP." European Journal of Operational Research 116, no. 2 (16 July 1999): 436–442.
- May 2008
- Article
Nonfinancial Performance Measures and Promotion-Based Incentives
By: Dennis Campbell
Campbell, Dennis. "Nonfinancial Performance Measures and Promotion-Based Incentives." Journal of Accounting Research 46, no. 2 (May 2008).
- Research Summary
Performance Measurement and Accountability in the Social Sector
Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This... View Details
- 1999
- Chapter
Measuring the Performance of Australian Enterprises
By: Ian D. Gow and Stuart Sydney Kells
Gow, Ian D., and Stuart Sydney Kells. "Measuring the Performance of Australian Enterprises." In How Big Business Performs, edited by Peter Dawkins, Stephen King, and Michael Harris. St Leonards, NSW, Australia: Allen & Unwin, 1999.
- January–February 1992
- Article
The Balanced Scorecard: Measures that Drive Performance
By: Robert S. Kaplan and David Norton
Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.)
- January 1999
- Case
Western Chemical Corporation: Divisional Performance Measurement (B)
By: William J. Bruns Jr.
Supplements the (A) case. View Details
Bruns, William J., Jr. "Western Chemical Corporation: Divisional Performance Measurement (B)." Harvard Business School Case 199-040, January 1999.
- 2009
- Report
Breakthroughs in Shared Measurement
By: Mark R. Kramer, Marcie Parkhurst and Lalitha Vaidyanathan
The traditional approach to measuring each individual grant and nonprofit initiative separately prevents learning and improvement, because no 2 efforts can be compared on a consistent basis. This research highlights 20 social enterprises that developed innovative... View Details
Keywords: Impact Evaluation; Impact Measurement; Social Enterprise; Organizations; Performance Effectiveness; Measurement and Metrics
Kramer, Mark R., Marcie Parkhurst, and Lalitha Vaidyanathan. "Breakthroughs in Shared Measurement." Report, FSG, July 2009.
- 2000
- Book
Performance Measurement and Control Systems for Implementing Strategy
By: R. Simons
Simons, R. Performance Measurement and Control Systems for Implementing Strategy. Prentice Hall, 2000.
- September 1997 (Revised January 1998)
- Teaching Note
Western Chemical Corporation: Divisional Performance Measurement TN
By: William J. Bruns Jr.
Teaching Note for (9-196-079). View Details
- February 2021
- Article
Health Care Measurements That Improve Patient Outcomes
By: Robert S. Kaplan, Lara Jehi, Clifford Y. Ko, Andrea Pusic and Mary Witkowski
This article describes the challenges and solutions in determining whether a patient’s treatment has been successful. Such an assessment depends on multiple factors, including the patient’s pretreatment status; the qualifications of personnel performing the treatment;... View Details
Keywords: Outcomes Measurement; Health Care and Treatment; Outcome or Result; Measurement and Metrics
Kaplan, Robert S., Lara Jehi, Clifford Y. Ko, Andrea Pusic, and Mary Witkowski. "Health Care Measurements That Improve Patient Outcomes." NEJM Catalyst Innovations in Care Delivery 2, no. 2 (February 2021).
- January 1999
- Case
Western Chemical Corporation: Divisional Performance Measurement (C)
By: William J. Bruns Jr.
Supplements the (A) case. View Details
Bruns, William J., Jr. "Western Chemical Corporation: Divisional Performance Measurement (C)." Harvard Business School Case 199-041, January 1999.
- Article
Subjective Performance Measures in Optimal Incentive Contracts
By: George P. Baker, Robert Gibbons and Kevin J. Murphy
Baker, George P., Robert Gibbons, and Kevin J. Murphy. "Subjective Performance Measures in Optimal Incentive Contracts." Quarterly Journal of Economics 109, no. 4 (November 1994).
- November 2016 (Revised December 2016)
- Module Note
Strategy Execution Module 12: Aligning Performance Goals and Incentives
By: Robert Simons
This module reading explains how managers use performance goals and incentives to ensure that employee actions align with the overall business strategy of the organization. The module begins by discussing how managers use goals to communicate business strategy, the... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Performance Goals; Performance Measures; Incentives; Benchmarks; Motivation; Compensation; Bonuses; Strategy
Simons, Robert. "Strategy Execution Module 12: Aligning Performance Goals and Incentives." Harvard Business School Module Note 117-112, November 2016. (Revised December 2016.)
- May 2000
- Article
The Use of Performance Measures in Incentive Contracting
By: George P. Baker
Baker, George P. "The Use of Performance Measures in Incentive Contracting." American Economic Review 90, no. 2 (May 2000).
- Article
Strategic Performance Measurement and Management in Nonprofit Organizations
By: Robert S. Kaplan
Kaplan, Robert S. "Strategic Performance Measurement and Management in Nonprofit Organizations." Nonprofit Management & Leadership 11, no. 3 (Spring 2001): 353–370.
- Research Summary
Of Measurement and Mission: Accounting for Performance in Non-Governmental Organizations
By: Debora L. Spar
As members of civil society NGOs would seem to have a built-in proclivity towards representation: towards working on behalf of some group of people, or toward some specific goal. Yet in practice such moments of accountability are rare. Unlike other social agents,... View Details
- September 2016 (Revised March 2017)
- Module Note
Strategy Execution Module 3: Using Information for Performance Measurement and Control
By: Robert Simons
This module reading explains how managers use information to control critical business processes and outcomes. The analysis begins by illustrating how managers use information to communicate goals and track performance. Then the focus turns to the choices that managers... View Details
Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Organization Process; Feedback Model; Innovation; Uses Of Information; Big Data; Benchmarking; Decision Making; Information; Performance Evaluation; Analytics and Data Science
Simons, Robert. "Strategy Execution Module 3: Using Information for Performance Measurement and Control." Harvard Business School Module Note 117-103, September 2016. (Revised March 2017.)