مقاله انگلیسی رایگان در مورد استفاده از سنجش ریاضیاتی در افزایش دقت (اعتبار) – الزویر 2018

1- Introduction

2- Methodology

3- Results concerning the measuring attributes.

4- Discussion of the results of the articles reviewed

5- Summary and concluding remarks

References

Abstract

A review of the academic and best practice literature indicates that while there is no shortage of publications on performance measurement systems/performance measurement and management system (PMS&PMMS) in the business and organizational perspectives, but there is a dearth of research on how to measure activities/things more precisely and how they contribute to performance using an appropriate measurement theory. Key findings of the weaknesses of PMS&PMMS are: poor definitions of terms, too many terms are used, terms are used interchangeably or tautologically, and, no clear differentiation of measurement and performance measurement (M&PM). These show that the current ways in measuring activities/things and their performance are not reliable and meaningful. To overcome these weaknesses, using mathematical formulation of the hard and soft (social) sciences, a theoretical foundation of the measuring attributes (measures, metrics, indicators) of M&PM is ensconced and empirically tested using a numerical analysis. The key of this theory is accuracy (reliability) and meaningfulness of M&PM.

Introduction

Measurement and performance measurement (M&PM) of activities and things are important for any disciplinebe it in the accounting, economic, governmental, management, social science, engineering or medical field. In the accounting, economic governmental, and management fieldcollectively known as businesses and organizations (although in some instances also include non-profit purpose firms, e.g., charities and health-care institutions) M&PM are becoming to use the alternative performance measurement systems (PMS), The growing number of PMS, the contemporary performance measurement and management system (PMMS) 1 , and its componentsthe measuring attributes of an organization, is encouraging in terms of practical significance and academic research. A measure, metric and an indicator in the PMS context are collective, termed by [26] as measuring attributes as they possess specific attributes of measurement. These attributes are vital to a measuring system as they are the ones that measure activities/things and provide valuable information on their performance within an organization, and without them, nothing can be measured and managed. PMS were introduced onto the workplace in the late 1960/early 1970 to replace accounting measures, and the accounting way of measuring performance because many practitioners expressed a general dissatisfaction with the traditional backward-looking accounting-based measurement system (AMS) (see [68], [69], [84], [73], [74], [24], [14], [16], [72], [128], [130], [145], [136], and [10]). The PMS is still largely based on the AMS control concept and is not a formal system but is a collection of many forms of measures, metrics, indicators, methods and systems of measurement and performance measurement. Academic research onto PMS follows, some twenty years later, i.e.