PERFORMANCE MEASUREMENT AND CONTROL SYSTEMS EVIDENCE FROM CANADIAN ORGANIZATIONS

Raili M. Pollanen
Carleton University
ABSTRACT
This study investigates the use of performance measurement and control systems for
various purposes in Canadian organizations, particularly for complying with regulatory control
requirements, as well as related implementation issues and outcomes. Most organizations have
implemented various performance measurement and control practices, particularly nonfinancial
performance measures and enhanced internal controls. They used performance measures to a
greater extent for internal control activities and performance reporting than for control
monitoring, control assessment, and risk management. They also encountered some technical
and financial/resource impediments, as well as some managerial and cultural challenges, during
their systems implementations. Nonetheless, many organizations have achieved, or could
potentially achieve significant operational efficiencies, as well as some strategic governance,
and behavioural benefits. Overall, benefits were rated significantly higher than impediments.
These findings appear to suggest that many organizations have successfully overcome their
challenges, are already reaping benefits, and remain optimistic regarding potential future
benefits.