Advancing Performance Measurement Theory by Focusing on Subjects: Lessons from the Measurement of Social Value

Abstract

AbstractPerformance measurement and management (PMM) researchers have recently called for a closer inspection of social controls – the cultural and behavioural aspects of PMM inside organizations – as a complement to longstanding inquiries into technical controls – the rational and structural processes that enable measurement. The authors address this call by first reviewing the principal findings obtained in the field of social value measurement (SVM), which focuses on the measurement of how and to what extent individuals and groups perceive and realize subjective changes (i.e. in knowledge, access and health) from interactions with organizations. Subsequently, the authors distil the main characteristics of SVM research (i.e. the basic conceptualizations, stated purposes and normative principles). They find that SVM tends to highlight the importance of individual and group wellbeing and welfare, aim to understand how organizational actions influence these conditions, and focus on individuals’ lived experiences of measuring or being measured. In comparison, PMM research concentrates on technical controls, relies mainly on notions of systems and structured processes, and assumes people's behaviours are impacted by measures, but does not fully explore their responses. The authors argue that to acknowledge and integrate social aspects of PMM properly into research and practice, subjects – with their thoughts, emotions and experiences – should be included more explicitly in future studies and theorizations.