Implementing Performance
Management and Control Systems:
Enterprise Systems Perspective

  


                                                            

In a modern organization, Enterprise Systems (ES) are an important means of implementing Performance Management and Control Systems (PMCS). By asking you questions pertaining to controls, performance measures, and ES, this research focuses on understanding the role of ES in enabling PMCS. The questions are organized into three Parts. Part A includes questions on ES use, Part B on performance management and measurement, and Part C on organizational background.

Definitions

Organization is a generic term used in this study to refer to the organizational unit for which you are responsible, for example, the entire organization, division, or department.

Performance Management and Control Systems (PMCS) consist of various mechanisms to help an organization attain its strategic and operational objectives. This study deals specifically with three such mechanisms: internal controls, performance measures, and Enterprise Systems (ES).

1. Internal controls are rules, procedures, and processes to ensure efficiency and effectiveness of operations, reliability of financial reporting, safeguarding of assets, and compliance with regulations. Examples of internal control activities include authorizing expenditures, segregating duties, reconciling expenditures, comparing actual and targeted results, protecting systems integrity, and securing assets.

2. Performance measures are quantitative indicators of the extent to which an objective has been achieved. They can be financial (dollars) or non-financial (number, percentage, or ratio) and measure inputs (resources used), outputs (work completed), process efficiency (relationships between inputs and outputs), and outcomes (impacts or effects).

3. Enterprise Systems (ES) is a generic term for enterprise computing systems that can handle the majority of an organization’s transaction processing, accounting, reporting, and information analysis requirements. ES include, but are not necessarily limited to, packaged applications, such as SAP, Oracle, Microsoft Great Plains, and many others designed for smaller organizations. Each ES implementation is unique and configured to suit the needs and environment of the adopting organization.

PART A: This section Deals with ES used in your organization, purposes of their use and possible implementation challenges.

Which of the following statements best describes ES used in your organization?







To what extent does your organization use the following features of ES?

Scale: 1=Minimal; 2=Some; 3=Average; 4=Moderate; 5=Great; NA=Not Applicable
N/A 1 2 3 4 5
Workflow automation
Employee sefl serve
Advanced reports
e-Commerce
Integrated master data
Supply chain management
Customer relationship management
Other (specify)______________________

To what extent has your organization implemented the following PMCS practices and procedures and to what extent are ES useful for those purposes?

Scale: 1=Minimal; 2=Some; 3=Average; 4=Moderate; 5=Great; NA=Not Applicable
Extent of ImplementationExtent of ES Usefulness
12345NA12345N/A
Planning- Overall
Strategic Planning
Capital investment planning
Operations planning
Financial Planning
Human resources planning
ES planning
Control Activities - Overall
Authorizing expenditures
Segregating duties
Reconciling expenditures
Comparing actual and targeted results
Protecting ES integrity
Securing assets
Monitoring - Overall
Monitoring ES performance
Monitoring employee activities
Monitoring control compliance
Control assessment - Overall
Establishing evaluation processes
Documenting controls
Evaluating control effectiveness
Correcting control deficiencies
Auditing control effectiveness
Performance evaluation - Overall
Evaluating operational performance
Evaluating strategic performance
Evaluating managers' performance
Rewarding managers
Benchmarking performance
Performance reporting - Overall
Reporting to management
Reporting to board of directors
Reporting to public
Reporting to regulators
Risk Management - Overall
Identifying risks
Asessing risks
Implementing risk mitigation strategies
Other - (specify)__________________

To what extent does (did) your organization face the following challenges in enhancing ES to implement and maintain effective PMCS?

Scale: 1=Minimal; 2=Some; 3=Average; 4=Moderate; 5=Great; N/A=Not Applicable
1 2 3 4 5 N/A
Technical Challenges - Overall
Lack of adaptability of existing systems
Lack of scalability of existing systems
Lack of information technology infrastructure
Lack of coordination amoung existing systems
Lack of systems security
Lack of systems controls
Financial and Resource challenges - Overall
Lack of financial resources
Lack of technical skills
Lack of experienced staff
High cost of consultants
Lack of vendor support
Benefits not justify resources
Management and Cultural challenges - Overall
Lack of top management support
Lack of guidance on internal control requirements
Resistance to implementing controls
Lack of understanding of organizational culture
Lack of training
Resistance to change
Different control requirements in foreign countries
Different cultures in foreign countries
Other (specify)______________________



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