Conceptual exploration of performance: Definition, measurement and evolution

Authors

  • Nizar BENYOUSSEF National School of Commerce and Management of Settat, Université Hassan Premier, Settat, Maroc
  • Zakaria BENGHAZALA National School of Commerce and Management of Settat, Université Hassan Premier, Settat, Maroc

DOI:

https://doi.org/10.5281/zenodo.14762005

Abstract

The purpose of this article is to contribute to a better understanding and use of the notion of performance, it should be noted that this word is still relevant today, it is used, among others, by researchers from various disciplines, managers, consultants and political actors to name just a few. To analyze this concept we rely on a narrative literature review of relevant writings that have addressed this construct. It is clear that its definition is designed according to different approaches, especially since it is stretched between its subjective and objective dimension on the one hand, and on the other hand marked by the sectoral and functional context of the organizations. Moreover,the performance is linked to several theoretical foundations, and its measurement is in a state of continuous change. We ultimately conclude that it is a complex, multidimensional, polysemous, evolving concept with indefinite contours.

 

Keywords : Performance, concept, definition, evolution, measurement

Classification JEL : M41

Paper type : Theoretical Research

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Published

2025-01-30

How to Cite

BENYOUSSEF, N., & BENGHAZALA, Z. (2025). Conceptual exploration of performance: Definition, measurement and evolution. International Journal of Accounting, Finance, Auditing, Management and Economics, 6(1), 530–545. https://doi.org/10.5281/zenodo.14762005

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Articles