Document Type
Article
Publication Date
12-12-2025
Abstract
Despite the growing emphasis on performance measurement, empirical evidence linking the selection of performance measures to distinct organizational characteristics remains limited. Moreover, practical guidance on selecting appropriate performance measures for different organizational contexts is often ambiguous or absent. This study addresses these gaps through a large-scale empirical analysis of 372 organizations across diverse industry sectors. It provides validation for the hypothesized contingency effects of various organizational characteristics—such as size, structure, and global exposure—on performance measurement choices. The findings support our contention that no single performance measure is universally optimal; rather, the suitability of specific measures depends on the organization’s contextual attributes. By integrating both operational and relational performance dimensions, the study offers a comprehensive framework for understanding how organizational contingencies shape measurement practices. The results yield actionable implications for managers, enabling them to align their performance measurement systems with organizational characteristics, thereby enhancing resource allocation, strategic decision-making, and their ability to compete.
Recommended Citation
Kathuria, R., Lucianetti, L. How Organizational Characteristics Influence the Choice of Performance Measures: A Large-Scale Empirical Study. JGBC (2025). https://doi.org/10.1007/s42943-025-00139-4
Peer Reviewed
1
Copyright
The authors
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Included in
Business Administration, Management, and Operations Commons, Organizational Behavior and Theory Commons, Other Business Commons
Comments
This article was originally published in International Journal of Global Business and Competitiveness in 2025. https://doi.org/10.1007/s42943-025-00139-4