The benefits of e-business performance measurement systems:a report for CIMA--the Chartered Institute of Management Accountants

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Bibliographic Details
Main Authors: Barnes David.
Corporate Authors: Chartered Institute of Management Accountants.; ScienceDirect (Online service)
Group Author: Hinton Matthew.
Published: CIMA Pub./Elsevier,
Publisher Address: Amsterdam Boston
Publication Dates: 2008.
Literature type: Book
Language: English
Edition: 1st ed.
Subjects:
Carrier Form: x, 82 p.: ; 24 cm.
ISBN: 9781856175258 (pbk.)
1856175251
Index Number: F713
CLC: F713.36
Call Number: F713.36/B261-1
Contents: "Research project No. CO: 1754848."
Includes bibliographical references (p. 71-74) and index.
Executive Summary -- - A brief summary of the findings of the research. -- Introduction -- -Background to e-business -- -Research objectives -- -Structure of the report -- Literature Review -- -review of previous research and writings on the subject of e-business performance measurement. -- Research Methodology -- -outline of the methods used to research the topic ? namely a case study method, based on qualitative data obtained from key informants within the organisation. Additional data came from company documents. -- -Twelve managers participated in the study. -- -- the data was collected either by taped interview or by email questionnaire. -- Individual Case Study Summaries -- - Each case is briefly described -- Cross Case Analysis -- -the case studies are grouped into sectors and their responses analysed. Several diagrams used. -- -Summary of findings from cross case analysis -- Discussion -- - examines and discusses the main case study findings in the light of current literature and with regard to the research methodology. -- Conclusions and Recommendations -- -the research showed that companies have not invested as much as expected into the area of e-business performance measurement system. What has been developed appears to be on an ad hoc basis resulting in the conclusions that: -- -organisations do not currently feel the need to make major changes to their performance measurement system for e-business; and -- -best practice advice in performance measurement may be less influential than that reported as typical. -- -Five recommendations are made. -- References -- Literature generated from this project -- - conference papers produced. --.
To participate fully in the new world of e-business, organisations have to make significant financial investments. How then, should they evaluate e-business investment proposals and monitor the resulting performance of their on-line business operations? To what extent are traditional performance measurement systems fit for a world where clicks not bricks determine business success? This CIMA report describes research investigating how organisations have been adapting their performance measurement systems for e-business. The research aimed to identify the features and benefits of an effective e-business performance measurement system by studying twelve organisations that have had some success in developing performance measurement systems suitable for the on-line environment. * Based on four years of case study research inlcuding interviews with 12 managers * offers a distinctive view of e-business in measuring the performance of a business * Recommendations are made based on the findings from cross case analysis.