The Benefits of e-Business Performance Measurement Systems. A report for CIMA – the Chartered Institute of Management Accountants

To participate fully in the new world of e-business, organisations have to make significant financial investments. How then, should they evaluate e-business investment proposals and monitor the resulting performance of their on-line business operations? To what extent are traditional performance measurement systems fit for a world where clicks not bricks determine business success? This CIMA report describes research investigating how organisations have been adapting their performance measurement systems for e-business. The research aimed to identify the features and benefits of an effective e-business performance measurement system by studying twelve organisations that have had some success in developing performance measurement systems suitable for the on-line environment. * Based on four years of case study research inlcuding interviews with 12 managers * offers a distinctive view of e-business in measuring the performance of a business * Recommendations are made based on the findings from cross case analysis To participate fully in the new world of e-business, organisations have to make significant financial investments. How then, should they evaluate e-business investment proposals and monitor the resulting performance of their on-line business operations? To what extent are traditional performance measurement systems fit for a world where clicks not bricks determine business success? This CIMA report describes research investigating how organisations have been adapting their performance measurement systems for e-business. The research aimed to identify the features and benefits of an effective e-business performance measurement system by studying twelve organisations that have had some success in developing performance measurement systems suitable for the on-line environment. * Based on four years of case study research including interviews with 12 managers * offers a distinctive view of e-business in measuring the performance of a business * Recommendations are made based on the findings from cross case analysis Content: Acknowledgements , Page vii Chapter 1 - Introduction , Pages 1-5 Chapter 2 - Literature Review , Pages 7-14 Chapter 3 - Research Methodology , Pages 15-20 Chapter 4 - Individual Case Study Summaries , Pages 21-40 Chapter 5 - Cross-Case Analysis , Pages 41-54 Chapter 6 - Discussion , Pages 55-62 Chapter 7 - Conclusions and Recommendations , Pages 63-67 References , Pages 69-74 Literature Generated from the Project (to Date) - Conference papers: , Pages 75-78 Index , Pages 79-82 Electronic business (e-business) is the use of Internet-based information and communication technologies (ICTs) to conduct business. This work explains the links between the performance measurement systems for e-business and traditional business, and the impact of specific e-business performance measurement systems on business performance.