4. EMPIRISK REFERENSRAM
6.3 FÖRSLAG PÅ VIDARE FORSKNING
Förslag till framtida forskning är att nyttja extern benchmarking för att låta ”bäst i klassen” koncept vara med och påverka vilka mätetal som skall finnas inkluderade i prestationsmätningsmodellen. Om extern benchmarking nyttjas i kombination med intern jämförelse av bolagens befintliga mätetal och teoretiska argument styrks resultatet ytterligare.
Ytterligare förslag är att granska dotterbolagens samtliga mätetal varvid den funktionella nivån beaktas i större utsträckning. Genom att säkerställa att samtliga mätningar görs effektivt och tillför nytta för bolaget ökar sannolikheten att övergripande strategier och långsiktiga mål uppfylls på såväl dotterbolag- som koncernnivå. I slutändan krävs således att ett selektivt urval sker över vad som skall rapporteras gentemot koncernen för att inte riskera att prestationsmätningsmodellen blir för omfattande. Med detta tillvägagångssätt skulle slutligt presenterat resultat få utökat stöd och bidra att fylla ett gap inom befintlig forskningen i och med att tre organisatoriska nivåer granskas.
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