A multi-method approach to building causal performance maps from expert knowledge

The study's primary contribution is the development and illustration of an approach to building performance models in management control settings where expert knowledge workers perform complex processes, the outcomes of which are difficult to quantify. The study's secondary contribution is the triangulation of multiple qualitative methods to enhance the validity of performance model development. This approach demonstrates (1) the use of cognitive mapping to extract tacit knowledge from employees in knowledge-intensive organizations; (2) the extensive array of performance-relevant variables that arises from such mapping, and (3) the potential to use the resulting causal performance map as a comprehensive, articulated basis for developing a performance measurement system. The approach used in this study for developing a causal performance map is adaptable to management control of other knowledge-intensive organizations.