Effectiveness of performance measurement in hybrid organizations A systematic literature review

https://doi.org/10.55214/2576-8484.v9i11.10917

Authors

  • Clara Yully Diana Ekaristi Department of Accounting, Faculty of Economics and Business, Diponegoro University, and Department of Business and Finance, Vocational School, Diponegoro University, Indonesia. https://orcid.org/0000-0001-6002-5670
  • Dwi Cahyo Utomo Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia.
  • Abdul Rohman Department of Accounting, Faculty of Economics and Business, Diponegoro University, Indonesia.

This study investigates how performance measurement operates within hybrid organizations that balance competing institutional logics, stakeholder expectations, and regulatory demands. It aims to identify the key determinants influencing the effectiveness of performance measurement systems and propose a context-sensitive conceptual framework. A systematic literature review (SLR) was conducted using the Scopus and Web of Science databases, focusing on publications from 2020 to 2024. Thirty peer-reviewed studies were examined through a three-tiered coding process to classify the critical factors and emerging trends that shape performance measurement effectiveness. The review identifies four interrelated dimensions that collectively influence the reliability of performance measurement: governance structure, technical challenges, stakeholder engagement, and institutional dynamics. Persistent issues, such as fragmented accountability, inconsistent reporting, and regulatory rigidity, continue to hinder effective evaluations. An integrated, data-driven, and contextually grounded framework is required to strengthen adaptability, transparency, and stakeholder trust in hybrid performance measurement systems. This study offers actionable insights for policymakers, managers, and scholars to design more reliable, technologically enabled, and stakeholder-inclusive performance measurement models for hybrid organizations.

How to Cite

Ekaristi, C. Y. D., Utomo, D. C., & Rohman, A. (2025). Effectiveness of performance measurement in hybrid organizations A systematic literature review. Edelweiss Applied Science and Technology, 9(11), 541–555. https://doi.org/10.55214/2576-8484.v9i11.10917

Downloads

Download data is not yet available.

Dimension Badge

Download

Downloads

Issue

Section

Articles

Published

2025-11-07