Drivande faktorer och barriärer i utformningsprocessen av prestationsmått : En fallstudie i ett kunskapsintensivt tjänsteföretag

Sammanfattning: Knowledge intensive service companies (KISC) increases in numbers, both in Sweden and the rest of the world. The companies are characterized by its highly educated and competent employees, which can be considered to be the most valuable asset in the company. One way to managing companies can be through performance measurement to reach the overall goal in the company. Researchers believe that the design and use of performance measurement can cause employees in KISC to feel monitored and therefore reduce their motivation to work. The purpose of the study is to create an understanding of the design process of performance measurements in a knowledge-intensive service company. This is done by identifying driving factors and barriers in the design process of performance measurements. As well as analyzing and describing their role in the design process. To answer the purpose a qualitative method was used with a deductive approach. In the study one company was studied, where semi-structured interviews were conducted with individuals that works in the company to collect the empirically. In the study, it was identified that the design process was an iterative process in the company which was initiated by various driving factors. It was also identified several barriers that hampered the design process of performance measurement in the company. A way that the company had chosen to work with these barriers was to involve both the employees and the costumers in the design process of the performance measurement. Furthermore, it was identified that in some cases there were some factors that acted both as driving factors and barriers in the design process of performance measurement.