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The purpose of this paper is to assess the current state of performance measurement (PM) in academic literature and in the automotive supply chain (SC). The research question is to what extent PM systems (PMS) in academic literature and in industry are applicable in automotive logistics.

The authors use a combination of a systematic literature review (SLR) and an industry survey. The SLR is used to identify literature on design aspects for PMS and current PMS reported in academic literature. The survey adds an industry perspective and is used to validate the design aspects found in literature. The synthesis aims to deliver both, current research gaps and needs in industry.

The findings from SLR indicate, there is a broad base of literature regarding design aspects for PMS. Literature on PMS in context of automotive logistics is nevertheless rare. The industry survey leads to the conclusion that conformity with design aspects from literature increases added value of PMS. Nevertheless, current PMS show improvement needs in automotive context. Academic literature lacks detailed process orientation, transparency and is seen as too high level to be helpful for practitioners. For systems in industry, the SC perspective can be improved. In addition, applicability for continuous improvement is identified as research need in industry and literature.

Due to the selected survey approach, additional research is required to obtain more generalizable results. To increase reliability and validity, a selection of the findings should be further analyzed, e.g. by focusing on regions outside Western Europe or a more in depth analysis of selected aspects. In addition insights into selected research topics highlighted in the paper should be assessed in detail by applying different methodologies (e.g. case studies) to validate the findings.

The findings add to the research on PMS. Latest academic literature is reviewed. The findings are combined with an industry perspective. The combination of SLR and a broad survey enables us to draw conclusions which are relevant for researchers and practitioners alike. Where academic research should focus more on the practical applicability, industry can benefit from the findings by integrating a more holistic perspective into their PMS, especially with a SC wide evaluation.

The purpose of this paper is to examine how a performance measurement system (PMS) can be designed for a collaborative network and to identify which factors affect such a design.

This is a single-case study of a collaborative network. The data have been collected from semi-structured interviews conducted during 2008-2009 and after the design process in 2010 and 2012, respectively.

The research results present a five-step process model for designing a PMS for a collaborative network. The findings show that a participatory development style that enhances socialisation, the positive development of a network culture and an outside facilitator all have beneficial effects on the design process.

The practical contribution of this study is related to knowledge about the PMS design process for a collaborative network to support its measurement-related development projects. This knowledge involves the phases of such a process as well as the various factors supporting or hindering it.

The study presents a PMS design process for the case network, which can be utilised in other collaborative networks in a similar context. It also highlights the most essential practical experiences related to this process.

This work investigates the influence of the organizational life cycle (OLC) on the performance management system (PMS) design and the performance of projects in Brazilian industries of software development.

The study employed descriptive statistics and structural equations modeling on the data and information obtained from 115 Brazilian industries of software development with maturity in project management. Data collection was carried out through a survey applied to managers of the organizations mapped and certified by management maturity models Brazilian software process improvement (MPS-BR) or capability maturity model integration (CMMI).

Results revealed that OLC influences the PMS design dimensions (scope, aggregation and opportunity) and project performance. Regarding effects observed on the performance of projects, only the scope dimension's influence was validated by the analyses, and the other dimensions were not significant considering the investigated sample.

The paper shows evidence of how OLC can influence PMS design and project performance. The analyses can help managers to improve their actions in the PMS design, increasing confidence and generating more robust and sustainable results in the business model.

The purpose of this paper is to investigate the influence of firm size on the performance measurement system (PMS) design in the service context. Focusing on several aspects of the PMS design, i.e. the significance of the information attributes (PMS attributes), the way the system is used (PMS use) and the measurement mechanisms (PMS mechanisms), the significance of firm size was explored.

Data were collected by administering a mail questionnaire survey to the top-level management of private service firms operating in Malaysia. The sampling frame was based on information provided by the Department of Statistics, Malaysia, and the Central Bank of Malaysia. An extensive search of directories/portals was undertaken to compile the mailing list of each service sector. Samples were randomly selected from the list using proportionate stratified sampling.

The findings suggest that firm size influences the way their PMS was designed. The larger the firm size, the greater the emphasis placed on designing a sophisticated PMS. The results also indicate that size has a greater effect on the PMS of professional service firms, compared to mass service firms.

The limitation of the study pertains to the objective to observe the practice among service organizations on a broad scale, thus limiting the ability to comprehend the reasons for the findings.

To the PMS designers and users, the understanding may offer a basic knowledge for designing and developing an effective and efficient PMS to be a useful tool in facing the continuous growth and stringent service market competition.

Rather than restricted to a specific service industry, the study removes the traditional perception that insists that each service activity and problem is unique, by examining the practice of PMS among service firms from a broad-based perspective. The focus is on the commonalities that exist between them in facing the consequences of the service revolution.

The purpose of this paper is to address the problem of designing a performance measurement system (PMS) for research and development (R&D) activities; in particular, it investigates if and how different objectives for the PMS use influence the design of its constitutive elements.

A literature review was first conducted, aimed at identifying the constitutive elements of a PMS for R&D and the major purposes for its use. Then, a multiple case study involving four Italian technology‐intensive firms was undertaken for investigating the relationship between PMS constitutive elements and measurement purposes.

Different PMS objectives imply significantly different design choices for constitutive elements. Even when companies are very different in terms of size and sector of activity, similar objectives lead to very similar PMSs.

The research is qualitative. Further research should aim to increase the rationality and objectivity of the proposed relationships and explore the joint effects of the measurement objectives and other contextual factors on the measurement system design.

R&D managers who plan to design a PMS for their departments can follow the guidelines suggested in the paper to tune the basic features of the PMS to the real objectives they mean to pursue.

It is the first attempt, to the best knowledge of the authors, that explicitly and practically suggests how to tailor the design of each PMS's constitutive element according to the objectives that are pursued.

This paper aims to investigate the role of upper management in designing performance measurement systems (PMS) that account for external turbulence of the organization and to show how this PMS design for turbulence impacts organizational resilience and distribution service performance.

Hypotheses are developed by integrating management accounting and strategic management perspectives into supply chain management and subsequently tested based on data from 431 logistics organizations (i.e. both logistics companies and internal logistics departments of manufacturing and retailing companies).

Attention focusing usage type of the PMS by the upper management fosters incorporating the element of risk into the PMS of the company. Further, PMS design for turbulence enhances organizational resilience, and, indirectly, this also leads to improved distribution service performance.

This paper is the first to introduce the concept of PMS design for turbulence to the literature and to show that it is relevant for supply chain risk management by fostering the capabilities and the performance of logistics organizations. Further, it is shown that a seemingly detached issue such as the general PMS use focus of the upper management impacts supply chain risk management.

Implementing a performance measurement system (PMS) for research and new product development (R&NPD) is fundamental for supporting decision making but is a challenging task, because effort levels are not measurable and success is highly uncertain. The purpose of this paper is to investigate the design of a PMS in R&NPD in a case study based on the balanced scorecard and Lynch and Cross's pyramidal framework.

The case study regards Whitehead Alenia Sistemi Subacquei that was thought to be a proper company for the empirical analysis for its strong reliance on R&NPD activities, the adoption of a PMS in the R&NPD department and the lack of contributions in the literature that investigate the design of a PMS for R&NPD function in the context of the military industry.

Relevant managerial implications can be drawn: there is the need for different perspectives in measuring performance in an NPD environment, beyond the iron triangle (time, cost and quality); the use of different perspectives/indicators allows tailoring PMS to the specific object of control, coherently with the need to identify specific responsibilities for each measured performance; the adoption of different performance perspectives/indicators should not prevent a holistic view of performance, in which the different performance perspectives/indicators are related with the overall R&NPD economic performance and implementation matters: sharing with people the measurement aim/characteristics make the PMS understandable and acceptable.

Although this subject has been debated in the literature, more study of applications in real contexts is needed.

The purpose of this paper is to gain deeper understanding of whether a fit between the organizational characteristics and PMS design may enhance organizational performance. This study presents evidence on PMS attributes and use as intervening variables on the relationships between service firms' characteristics and performance in Malaysia.

The issues were tested using a mixed method approach with the collection of survey questionnaires and a series of post‐survey interviews. Stronger emphasis was placed on a quantitative approach as the objective was to develop generalized PMS findings in the service sector.

Findings indicate that the attributes and use of PMS have significant indirect effects on the relationships between the differentiation strategy, environmental competitiveness and organizational performance for both professional and mass services. Additionally the interpretation of the interviews underlines the complementing roles of each of the design elements in building an effective PMS.

The evidence removes the traditional assumption that accounting formal control is only applicable to mass service firms. Instead, the findings show that PMS design of professional service firms is not much different from that of mass services.

The purpose of this paper is to develop an exclusive review framework for the Performance Prism.

An extensive literature survey on performance measurement is used to identify the main aspects of the review in such systems. Various dimensions related to the characteristics of Performance Prism are explored. All the findings are then rationally put together to develop the proposed conceptual framework.

The paper presents a conceptual model to review performance measurement systems (PMS) which are designed based on Performance Prism. The presented framework categorizes review processes and tools into two main categories; Business Performance Review (BPRw) and Performance Measurement System Review (PMSR). In BPRw, a loop is presented in three levels – with regards to the five facets of Performance Prism – which indicates the performance management process. PMSR deals with reviewing the efficiency and effectiveness of the design and implementation of the PMS itself. Several methods and tools have been gathered from the literature (e.g. relevance test, measures profile, etc) in this section to examine the relevance of measures, and some have been introduced (including a method to determine inconsistencies in organization's performance trends between stakeholder, strategic and operational level) to study and challenge the validity of strategic assumptions and strategies, and appropriateness of infrastructure. Implications of various factors such as organizational culture, change management, and characteristics of the measures (level of the measure, managers who receive reports including the measure, and supporting infrastructure) are highlighted.

In contrast to PMS design and implementation, research on PMS review is limited. This is more evident in the literature concerning Performance Prism. The empirical evidence of usefulness is beyond the scope of this article.

The framework provides a procedural action for reviewing both business performance and PMS performance when applying the Performance Prism in practice and provides a foundation for further empirical research.

The paper adds to the body of literature, by proposing a comprehensive review framework to be used in Performance Prism.

This paper aims to study the problem of designing a Performance Measurement System (PMS) for R&D. In particular, it aims at investigating the influence exerted by the type of activity being measured (i.e. Basic and Applied Research or New Product Development) on the design of the PMS constitutive elements.

First, a literature review made it possible to build a theoretical model that identifies the constitutive elements of the PMS for R&D. Second, a survey involving 129 Italian firms (with a response rate of 33 per cent) was performed to unearth a number of similarities and differences between PMSs used in Research and New Product Development settings. Finally, a follow‐up multiple case study investigation made it possible to understand the reason underlying the dissimilarities which emerged from the survey.

The analysis suggests that a specialisation of the performance measurement practices in research and development is pursued by the Italian firms in the sample, especially when a number of conditions are in place (e.g. high level of uncertainty in R&D, availability of resources, organisational separation between the research and development functions).

The empirical analyses reported here focus on R&D‐intensive firms, because they invest more heavily in R&D and hence are more interested in measuring its performance. The generalisability of these results to other empirical settings is discussed and represents a promising avenue for future research.

The paper provides R&D managers with a number of criteria they should employ to design more effective PMSs for the R&D activities for which they are responsible. Moreover, it suggests that designing and using two different PMSs for research and new product development can be a valuable alternative but only under specific circumstances.

The paper is one of the first contributions that empirically assess the differences in the approaches employed to measure performance of research and new product development activities.