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In the third of three articles introduces a model of total quality‐based performance measurement. The model includes five sections: strategy development and goal deployment; process management and measurement; performance appraisal and management; break‐point performance assessment and reward and recognition systems. Each section of the model is introduced, and validated by the results of a survey of the performance measurement systems in a postal survey of 115 companies.

This paper revisits the recent work of Chan and Qi which proposed an innovative performance measurement method for supply chain management. While the measurement method has many advantages, it can be unwieldy in practice. This paper aims to address these limitations and to propose a more user‐friendly alternative performance measurement model.

The performance measurement model described in this paper is a combination of two existing methods: Chan and Qi's model and the supply chain operations reference (SCOR) model. To demonstrate the applicability of the combined approach, actual SCOR level 1 performance data and the measurement information from a case supply chain (SC) are collected and processed by Chan and Qi's measurement algorithm.

These two methods complement each other when measuring SC performance.

This paper develops a practical and efficient measurement model that can resolve SC performance problems by incorporating the strengths of two different measurement models to create a synergistic new model.

The purpose of this study is to investigate the role of existing, local performance measures in the process of developing and implementing an integrated performance measurement system. Performance measurement has received much attention since the 1980s, based on the notion that performance measurement systems should be adapted to modern manufacturing systems. However, relatively few empirical studies have investigated implementation processes of such systems.

The paper describes a case study of the development of a performance measurement system in a medium‐sized company.

It was found that the process was strongly guided by the need to identify existing reports and metrics at different levels within the organization, which informed the development and implementation of the new performance measurement system. This is a more significant role than has usually been proposed in the literature – one side of the gap between existing measures and an ideal system that has first been developed following a kind of “greenfield” approach.

Future research could use other longitudinal case studies to obtain more insights into development and implementation processes, and also focus on information systems in these processes.

The value of this paper lies in highlighting the interplay between organizational experiences that are embedded in informal, local performance reports and new performance measurement initiatives that are initiated from a higher management‐level.

The purpose of this paper is to examine the weaknesses which result in the concept of process performance measurement being ineffectively translated into effective measurement and action regimes.

In spite of the fact that process performance measurement is an obligatory requirement included in chapter 8 of the ISO 9001 standard, there are still a number of problems and weaknesses related to such measurement. The paper discusses these and some lessons learned from the author's personal experience (gained from auditing and self‐assessment projects).

The paper highlights common weaknesses in implementing measurement regimes to monitor and control core processes.

The paper suggests areas and issues that organisations might consider to improve the way in which they adopt and exploit process performance measurement.

The paper summarises the current state of practical process performance measurement with its attendant weaknesses.

Performance measurement has been receiving increased attention in public organizations. As performance measurement systems begin to take on a central focus by public sector organizations, the challenges of measuring and improving critical organizational processes continue to increase in importance. Furthermore, as the procurement process continues to gain critical importance in public sector organizations, the need to apply specific performance measurement methods to measure and improve the procurement processes is essential for mission success. This article introduces the Contract Management Maturity Model (CMMM) as a method for assessing, measuring, and improving an organization’s procurement processes. The results of the case study describe the organizational benefits of using a contract management maturity model as a performance measurement, as well as a process improvement method.

Multidisciplinary business process management (BPM) research can reap significant impact. We can particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment of BPM activities. However, research which addresses a relationship between BPM and accounting is scarce. The purpose of this paper is to provide a detailed synthesis of the current literature that has integrated accounting aspects with BPM. The authors profile and thematically describe existing research, and derive evidence-based directions to guide future research.

A multi-staged structured literature review approach to search for the two broad themes, accounting and BPM, supported by NVivo (to manage the papers and the coding and analysis processes) was designed and followed.

The paper confirms the dearth of work that ties the two disciplines, despite the synergetic multidisciplinary results that can be attained. Available literature is mostly from the management accounting perspective and relates to describing how performance management, in particular performance measurement, can be applicable to process improvement initiatives together with tools such as activity-based costing and the balanced scorecard. There is a lack of research that examines BPM in relation to any financial accounting perspectives (such as external reporting). Future research directions are proposed together with implications for practitioners with the findings of this structured literature review.

The paper provides a detailed synthesis of the existing literature on the nexus between accounting and BPM. It summarizes the implications for practitioners and provides directions for future research by identifying key gaps and opportunities with a sound contextual basis for extension and new work.

Effective literature reviews create strong foundations for future research and accumulate the otherwise scattered knowledge into a single place. This is the first structured literature review that provides a detailed synthesis of the research that ties together the accounting and BPM disciplines, providing a basis for future research directions together with implications for practitioners.

This paper proposes an SME oriented Industry 4.0 maturity framework to explore the interplay between manufacturing processes, performance measurement system and management practices (PMM). Given that the fourth industrial revolution, famously referred to as Industry 4.0, is a new paradigm for manufacturing firms, it is crucial to know the ‘as-is’ state or maturity of SMEs' manufacturing processes and link it with their PMM. Despite the availability of numerous maturity models, no previous study has tried to link the maturity of manufacturing processes with performance measurement and management.

Due to the exploratory nature of the study and the lack of theoretical base for Industry 4.0 maturity and PMM interaction, especially in the SME context, a multiple case study approach has been adopted due to its robustness and effectiveness under such circumstances.

There is a strong interplay between the maturity of manufacturing processes and PMM. The firms that have invested in their manufacturing processes have also developed performance measurements. Overall, performance measurement is more developed than performance management practices.

The characteristics of the interplay between the maturity of manufacturing processes and PMM are summarized in three main propositions. Moreover, the study provides practitioners with an assessment framework to help SMEs evaluate the current state of their manufacturing processes and PMM to highlight the areas of improvement towards the I4.0 expedition.

Sustainable competitiveness can only come through building robustness into processes and their effective management and control. Through a culture of continuous improvement and using the Deming Cycle of plan‐do‐check‐act, complacency can be prevented and value optimized for the end customer. Measurement is the trigger for process improvement and the achievement of superior competitive standards. In the first of three articles, following a review of the literature, studies the applications of total quality‐based performance measurement through two case studies. The type of practices highlighted suggest that performance measurement forms a broad, integrated concept in organizations which have implemented TQM. Few organizations have developed a separate “performance measurement system”; performance measurement instead forms an integral part of the management processes and systems within the organization. In the second article, develops a comparison of 15 case studies. From this analysis, introduces and tests a model of total quality‐based performance measurement in the third article of the series.

This paper addresses issues met when designing, implementing, using and continuously updating performance measurement systems in manufacturing companies. The paper develops, from theory, a framework for analysing the implementation of a performance measurement system and uses this framework to interpret three longitudinal case studies. The paper concludes that specific processes are required to continuously align the performance measurement system with strategy. When these processes are combined with a well defined model of strategic success, the measurement system can enhance the strategic management process by challenging the assumptions and the strategy itself.

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.