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.

Key Features

* 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


* Managers interested in performance measurement systems. * Managers in companies having difficulties in measuring their e-business performance. * Managers interested in case studies.

Table of Contents

Executive Summary - A brief summary of the findings of the research. Introduction - Background to e-business - Research objectives - Structure of the report Literature Review - review of previous research and writings on the subject of e-business performance measurement. Research Methodology - outline of the methods used to research the topic ? namely a case study method, based on qualitative data obtained from key informants within the organisation. Additional data came from company documents. - Twelve managers participated in the study. - - the data was collected either by taped interview or by email questionnaire. Individual Case Study Summaries - Each case is briefly described Cross Case Analysis - the case studies are grouped into sectors and their responses analysed. Several diagrams used. - Summary of findings from cross case analysis Discussion - examines and discusses the main case study findings in the light of current literature and with regard to the research methodology. Conclusions and Recommendations - the research showed that companies have not invested as much as expected into the area of e-business performance measurement system. What has been developed appears to be on an ad hoc basis resulting in the conclusions that: - organisations do not currently feel the need to make major changes to their performance measurement system for e-business; and - best practice advice in performance measurement may be less influential than that reported as typical. - Five recommendations are made. References Literature generated from this project - conference papers produced.


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© 2008
CIMA Publishing
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