Purpose

The purpose of this paper aims to make contributions to the debate on “performance measurement in practice” focussing on how organisational participants respond to the “new regime” of key performance indicators (KPIs) and whether KPIs materialise as intended in a transitional economy.

Design/methodology/approach

Inspired by the epistemological instruction of Schatzki's practice theory, this paper draws on qualitative data collected through face-to-face interviews, observations and documentary analysis of a single organisation.

Findings

KPIs were introduced at PK (a manufacturing concern in Czech Republic) but widely seen as contradictory, inconsequential, top-down and unrealistic. These lead organisational participants to adopt a pragmatic approach towards PM embracing KPIs' subjective assessment and manipulation, common sense or doing the job as given, and superficial compliance (symbolism).

Research limitations/implications

The paper would be interesting to researchers because of its explanation of performance measurement practice in a distinct empirical setting, for its application of a practice theory inspired by Schatzki, and for inspiring new research agendas in transitional economies.

Practical implications

The paper recommends the mobilisation of artefacts, such as various forms of bottom-up discussions, to encourage interactions between organisational members and influence individual beliefs and practical understandings of the intended managerial projects.

Originality/value

The paper has focussed on “organisations of practice” to unravel the “doings” of organisational participants to explore the micro-processes of PM which otherwise would have been ignored. These “doings” and “sayings”, linked by pools of understanding, rules or instructions, and a teleoaffective structure, enabled the authors to unmask inherent tensions and contradictions in a new regime of performance measures such as KPIs.

中文翻译：

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转型经济中的绩效衡量：展示关键绩效指标

目的

本文的目的是为“实践中的绩效评估”辩论做出贡献，重点是组织参与者如何应对关键绩效指标（KPI）的“新制度”以及在过渡经济中KPI是否如期实现。

设计/方法/方法

受沙茨基实践理论的认识论指导的启发，本文借鉴了通过单个组织的面对面访谈，观察和文献分析收集的定性数据。

发现

KPI是在PK（捷克共和国的制造企业）中引入的，但人们普遍认为KPI是矛盾的，无关紧要的，自上而下的和不现实的。这些导致组织参与者对PM采取务实的方法，包括KPI的主观评估和操纵，常识或所给的工作以及肤浅的依从性（象征性）。

研究局限/意义

该论文对研究人员而言将是有趣的，因为它在不同的经验背景下解释了绩效评估实践，应用了受沙茨基（Schatzki）启发的实践理论，并激发了转轨经济中的新研究议程。

实际影响

本文建议动员诸如各种形式的自下而上的讨论等文物，以鼓励组织成员之间的互动，并影响个人对预期管理项目的信念和实践理解。

创意/价值

本文关注于“实践组织”，以揭示组织参与者的“行为”，以探索PM的微观过程，否则这些过程将被忽略。这些“行为”和“陈述”与理解，规则或指示库以及远程情感结构联系在一起，使作者能够在新的绩效指标体系（例如KPI）中揭示内在的紧张和矛盾。