Jesocin : Journal of Economics, Accounting, Business, Management, Engineering and Society
Vol. 3 No. 6 (2026): Jesocin : June

PERFORMANCE DASHBOARDS WITHOUT METRIC GAMING: A GOVERNANCE MODEL FOR BALANCED AND TRACEABLE DECISIONS

Maya Ariyanti (Telkom University)
Nia Riana (Universitas Widyatama)



Article Info

Publish Date
12 Sep 2026

Abstract

Background: Organizations increasingly depend on performance dashboards without metric gaming, yet visible activity does not by itself demonstrate reliable capability or sustainable value. Fragmented responsibilities, weak evidence, and locally optimized metrics can cause decisions about capability development to create unmanaged exposure elsewhere. Aim: This article develops a governance framework that connects performance dashboards without metric gaming, capability development, and role clarity through five mutually reinforcing capabilities: inclusive participation, capability development, role clarity, fair accountability, and institutional learning. Method: The paper uses an integrative conceptual review. Established management research, professional standards, and institutional guidance are synthesized through construct clarification, mechanism mapping, risk-control analysis, and proposition development. It does not report respondents, sample statistics, or causal estimates. Results: The synthesis indicates that performance becomes more resilient when decision rights, data definitions, controls, escalation paths, and learning routines are designed as one management system. The proposed model links each capability to observable evidence and balanced indicators. Contribution: The article offers an auditable implementation sequence and propositions that can be tested in later empirical research.

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Journal Info

Abbrev

jesocin

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

JESOCIN as a dynamic journal in the field of "Journal of Economics, Accounting, Business, Management, Engineering and Society", is proud to accept submissions of articles relevant to such a broad scope of research. We invite researchers, academics, and practitioners to contribute with their original ...