Table 6 The comparison of our observed performance perspectives with the perspectives taken in the most commonly used performance measurement models in the literature (Kaplan and Norton 1996, 2001; EFQM 2010; Kueng 2000; Cross and Lynch 1988)
EFQM (2010) | Kueng (2000) | Cross and Lynch (1988) | Our observed performance perspectives | |
|---|---|---|---|---|
Financial perspective | Key results | Financial view | Financial measures Market measures | Financial performance for shareholders and top management |
Customer perspective | Customer results | Customer view | Customer satisfaction | Customer performance Supplier performance Society performance |
Internal business processes perspective | Enablers (processes/products/services, people, strategy, partnerships/resources, leadership) | Overall process performance based on the other views as driving forces | Flexibility Productivity Quality Delivery Process time Cost | General process performance Time-related process performance Cost-related process performance Process performance related to internal quality Flexibility-related process performance |
“Learning and growth” perspective | People results Learning, creativity and innovation | Employee view Innovation view | – | (Digital) innovation performance Employee performance |
– | Society results | Societal view | – | Society performance as a sub-perspective of customer performance (see above) |