Strategic Performance Matrix: As A Proposed Model For Strategic Performance Measurement

Abstract

Summary: Performance measurement systems generally occupy a large part of the thinking and efforts of researchers, because of their great interest for survival and continuity of the organization. Many researchers and scientific institutions have sought to find ways and means to measure this performance more accurately. As a result, many measurement tools have emerged, particularly those related to strategic measurement, such as Tableau De Bord, The Performance Pyramid, The Performance Prism, and Balanced Scorecard. On this basis, the researchers presented a proposed model for a strategic performance that can provide a strategic measurement tool that helps the organization to determine its strategic performance at a subunit level. This strategic tool is combining the characteristics and advantages of a balanced scorecard and responsibility accounting, named Strategic Performance Matrix.