E-business performance measurement practice: a comparative theoretical analysis

Barnes, David and Hinton, Matthew (2010). E-business performance measurement practice: a comparative theoretical analysis. In: British Academy of Management Annual Conference, 14-16 Sep 2010, Sheffield, UK.


Previous empirical research into the performance measurement practices of exemplary e-businesses has pointed to a lack of progress in developing distinctive performance metrics for e-business and a failure to adopt best practice in performance management. This paper reconsiders the evidence from that study by drawing on theories from the technology adoption literature. The analysis highlights the importance of individual, cognitive, social and cultural influences in an organisation’s operating environment on its willingness to adapt performance measurement systems for on-line business activities. The findings point to the benefits available from incorporating new theoretic perspectives in performance measurement research.

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