The purpose of this paper is to show how the present article illuminates the process of how information is constructed in performance measurement systems.
The main argument for using performance measurement is that it creates possibilities for managers to gain knowledge about what is going on within the organization and direct future behaviour. The effectiveness of such a knowledge creation process is partly dependent on local circumstances of how information is being created.
In large scale performance measurement systems we can expect that several people are involved in constructing information. These people are either directly involved or have indirect influence over the construction process. Different motives and cognition play an important role as information is shaped and reshaped from the collection of raw data until its final usage in management settings.
The research field is provided with an alternative view of what it means to work with performance measurement. This includes decomposition of the traditional mechanistic view of performance measurement.
Practitioners are urged to be reflective and careful in their usage of performance measurement as they cannot be viewed as objective facts of reality.
The paper contributes with knowledge in an underdeveloped field of research, namely quality of information. It may provide a basis for further research and scholarly analysis.
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