行为因素和国家文化在构建有效绩效管理体系中的角色

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行为因素和国家文化在构建有效绩效管理体系中的角色
 很多组织是基于关键成功因素、关键业绩指标和平衡记分卡来构建绩效管理体系，以改善他们的结果。在具体实践中，因为对行为因素和国家文化的估计不足，造成了很多组织在绩效管理体系的贯彻中遇到了困难。这篇文章介绍了对在一家跨国公司中行为和国家文化在构建有效的绩效管理体系所扮演角色的研究以及发现。
 绪论
 绩效管理体系被定义为正式的，基于信息的管理者经常保持或改变组织行为的例行公事和程序。这些系统集中传递财务和非财务信息来影响管理者的决策和管理业务活动。越来越多的商业和非商业组织正在贯彻执行绩效管理系统为了在变化和动态的环境中获得更好的组织效益。尽管有这些积极的影响，但是很多组织还是在贯彻执行绩效管理系统中遇到了困难了。西蒙（2000）认为一个绩效管理系统假如没有考虑评估人们的行为是不能被有效地设计和贯彻实施的。Holloway etal（1995）评论认为一个绩效管理系统的成功贯彻执行需要建立在理解和适应影响绩效管理各种因素的行为。Merchant 和 van der Stede辩论认为国家间不同的文化在设计绩效管理系统时是一个直接的影响。这样看来，行为方式和国家文化需要被一起融合到设计和贯彻一个有效的绩效管理系统中。

The Role of Behavioral Factors and National Cultures in Creating Effective Performance Management Systems
 Many organizations install performance management systems(PMS),based on critical success factors,key performance indicators and the balanced scorecard,to improve their results.In practice many organizations have difficulty implementing a PMS because the influence of behavioral factors and national cultures is not taken into account enough. This article describes the findings of a study into the role of behavior and national culture in setting up an effective PMS at a multinational.
INTRODUCTION
 Performance management systems(PMS) are defined as‘the formal, information -based routines and procedures which managers use to maintain or alter patterns in organizational activities’.These systems focus on conveying financial and non-financial information that influences decision-making and managerial action.An increasing number of profit and non-profit organizations are implementing a PMS in order to achieve better organizational results in a changing and dynamic environment.Despite these positive effects,many organizations have difficulty implementing a PMS.Simons(2000) states that a PMS cannot be effectively designed and implemented without taking into account human behavior.Holloway etal.(1995)remark that the successful implementation of a PMS depends on understanding and accommodating the behavioral factors of performance management.Merchant and van der Stede argue that national culture has a direct effect on the design of a PMS. It seems that behavior and culture need to be incorporated into the design and implementation of an effective PMS.

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