Abstract
PurposeOutsourcing research has identified that permanently governing and controlling the outsourcing provider is essential for a successful outsourcing engagement and has prioritised performance measurement systems as the most important tool to support governance and control. The purpose of this paper is to present four outsourcing contracts and conducts a detailed analysis of their performance measurement systems.Design/methodology/approachThe paper is based on case study analysis of four outsourcing projects. The performance measurement systems of these projects are analysed and interpreted against the balanced scorecard concept.FindingsMajor findings of the cross‐case analysis are that almost only performance measurement systems based on the business process perspective were found. This structure is primarily determined by the underlying contract and compensation model. Links to the strategic objectives of the outsourcing project are missing.Research limitations/implicationsThe research is based on four cases and presents exploratory findings. These have implications towards future research, where a wider set of outsourcing decisions needs to be analysed.Originality/valueThe paper contributes to a better understanding of performance measurement systems that are implemented at outsourcing engagements in practice.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
