The effectiveness of performance measurement is an issue of growing importance to industrialists and academics alike. Many organisations are investing considerable amounts of resource implementing measures that reflect all dimensions of their performance. Consideration is being given to what should be measured today, but little attention is being paid to the question of what should be measured tomorrow. Measurement systems should be dynamic. They have to be modified as circumstances change. Yet few organisations appear to have systematic processes in place for managing the evolution of their measurement systems and few researchers appear to have explored the question, what shapes the evolution of an organisation’s measurement system? The research reported in this paper seeks to address this gap in the literature by presenting data that describes the forces that shape the evolution of the measurement systems used by different organisations.
Kennerley, M. and Neely, A. (2002), "A framework of the factors affecting the evolution of performance measurement systems ", International Journal of Operations & Production Management, Vol. 22 No. 11, pp. 1222-1245. https://doi.org/10.1108/01443570210450293Download as .RIS
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