Business Research and Analysis Group

Corporate Performance Management (CPM) Study


To take the survey now, click here.            This study has concluded.




What is the Corporate Performance Management (CPM) Study About?



The objective of this survey is to study Corporate Performance Management – the mechanisms, processes, systems, and networks used by organizations to:

(1)   Convey management’s key objectives and goals ;

(2)   Assist the strategic process and ongoing management through analysis, planning, measurement, control, rewarding, and monitoring performance;

(3)   Support and facilitate organizational learning and change.


Using a web-based survey, the Business Research and Analysis Group (BRAG) is conducting this comprehensive study that will seek to determine benefits received from CPM and how organizational culture, structure and systems influence success in adopting CPM. 







In response to current global economic conditions, organizations in all business sectors are turning to Corporate Performance Management (CPM). But CPM has many components and organizations are adopting different aspects of CPM and with varying degrees of success.



To take the survey now, click here.


Potential key outcomes of this study



·         What business processes are included, or should be included in a CPM System

·         Whether benefits are being realized by implementing components of CPM

·         The types of benefits that have been attained by adopting CPM

·         How organizational culture and structure impact the chances of attaining CPM benefits

·         Whether geography, industry or organizational size differences affect CPM adoption and benefits.




Ultimately, we hope to discover and share information about CPM use, the kinds of organizations that were most successful using CPM, and the benefits attained. Our goal is to identify best practices in this area.




What are the benefits to me?



Survey participants will receive access to all articles published by the BRAG team presenting findings from the study. Selected organizations that have identified significant benefits may have the opportunity to work with the BRAG team and have their successes presented in various forms, including presentations and articles.


If requested, the supervisors will contact you via email when the preliminary findings are ready, and when any white papers resulting from this study are published.




How long will the survey take?



The survey will take approximately 20 - 30 minutes to complete. There is no cost to participate. 




To take the survey now, click here.



Who can fill out the survey?



Participants can be from any organization that has implemented, is currently implementing, or is considering the implementation of any component of CPM. 


The survey respondent should have a good understanding of, or have access to, information about the organization’s CPM - as it currently stands, what changes are planned, benefits or outcomes experienced from the system, and an understanding of the organization’s structure and culture.





When will the results be available?



The BRAG CPM Study will run from November 8, 2010 – March 30, 2011. Preliminary findings will be available within 3 months of the close of the survey.




To take the survey now, click here.






For privacy and proprietary reasons, all individual survey responses will be kept confidential and will not be disclosed without the written consent of participants.


Participants will not be able to directly retrieve or change their answers after submitting them. If an organization wishes to change an answer, they may contact one of the survey Supervisors, who will assist them.




Study Results:



Click here for Study Results and Articles




To take the survey now, click here.




Who is BRAG?



The Business Research and Analysis Group (BRAG) research team has previously conducted a world-wide study on the adoption and use of performance scorecards resulting in the publication of numerous articles and a book on the subject (Scorecard Best Practices; Design, Implementation and Evaluation ISBN 798-0-470-12946-3).


It has also conducted a world-wide study of best practices in cost and profitability management from whose results several articles were published in various magazines and journals (visit to review these articles). The BRAG research team is now focused on understanding CPM use and the impact organizational culture and structure have on the implementation and benefits received from those systems.



The BRAG Team consists of:



Dr. Raef Lawson, Ph.D., CFA, CMA, CPA, AICWA, is Vice President of Research and Professor-in-Residence for the Institute of Management Accountants (IMA)

Ms. Toby Hatch is a Senior Principal for Performance Management Applications with Oracle Corporation


Dr. William Stratton, Ph.D., CMA is Professor of Accounting at Dixie State College of Utah


Mr. Denis Desroches, is a Principal for the Enterprise Planning field with Oracle Corporation




You may contact members of the BRAG team at:





© 2010 CMA Canada logo is a trademark of Society of Management Accountants of Canada.