Utilization of Performance Measurement Information in Management: Top Managers' Perspective

Purpose - The main purpose of the study is to analyze the role of performance measurement information on strategic management, and what performance measurement information the top managers use in strategic decision making. The study contributes to the current understanding by presenting promotion for active use of performance measurement information. Design/methodology/approach - The study is single-case study where a company that manufactures kitchen fitments and its reselling networks form the case. The research focus of this study is on the top management of the main company. The results of the study are based on three semi-structured interviews. Originality/value - The study contributes to the current understanding by analyzing how performance measurement information has been utilized in the top-level management of the company, and goes a step further by studying the utilization of performance measurement information in strategic management. This can be regarded as an important theme, because a lack of research focusing on this phase of performance measurement and management has been perceived. Practical implications - The managers should evaluate and analyze what kind of information is available and how effectively performance information is used at different levels of the organization and between different organizational groups. The performance measurement information should be used effectively on every organizational level.