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The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from the SPMS in making strategic decisions.

Data were collected through a survey of 143 managers of Canadian public organizations.

The findings indicate that two SPMS components, namely, the importance of non-financial performance measures and the use of operational efficiency measures, have significant positive associations with performance information use for strategy implementation and strategy assessment decisions. The extent to which SPMS models were used is found to be positively associated with performance information use for strategy implementation, but not for strategy assessment, decisions. Furthermore, the relationships between SPMS variables and strategic decision making are moderated by information systems/data limitations and management’s commitment to attaining strategic goals. Managerial skills acquired through training or experience with SPMS also contribute positively to such relationships.

The results are affected by limitations associated with the survey method used.

The findings could be useful for supporting public policy, strategic decision making, public service improvement, operational efficiency, and effectiveness.

The study contributes to public management and performance measurement literature by investigating multiple determinants of performance information use in a cross-section of Canadian public organizations.

This paper examines the actual and desired use of performance measures for management and external reporting purposes, as well as perceived impediments to their effective use.

A total of 334 senior administrators in Canadian municipalities participated in this survey study.

Somewhat more efficiency measures than effectiveness measures have been used for various purposes. However, greater use was perceived desirable than actually occurred, particularly for effectiveness measures. A significant increase in the use was expected in the near future especially for effectiveness measures. Internal and external verification of measures was considered important by both internal and external auditors. Although the study also identified impediments to the development and meaningful use of performance measures, performance measurement appears to have been accepted as a useful managerial tool and have significant future potential.

The results are limited by the survey method.

The results can provide guidance to public‐sector administrators and professionals for planning and decision making purposes and to professional bodies and regulatory agencies for developing comparative performance reporting standards.

Using the descriptive and normative perspectives, this study provides new evidence in the Canadian context. It concludes that, although the mandatory performance measurement and reporting requirements for municipalities in Canada lag those in the UK, the USA, and Australia, a significant degree of usage occurred voluntary in Canadian municipalities.

This paper aims to examine major challenges faced by companies in enhancing their enterprise resource planning (ERP) systems for compliance with regulatory internal control requirements, specifically those imposed by the Sarbanes–Oxley Act (SOX) of 2002 and analogous Canadian legislation.

Data were collected through case studies of four medium‐sized and large companies that use ERP systems and that have operations in the USA and Canada, thus being subject to SOX and/or similar Canadian regulations.

The companies faced some technical, process and cultural challenges in implementing regulatory control compliance. In all companies, existing ERP systems were not able to meet all control requirements without some modifications or add‐on applications. Control implementations have been long, complicated and costly processes, which are not fully completed. Detailed analyses and documentation of existing systems, controls and processes were required in all companies. The protection of systems security and the segregation of duties were perceived to be major technical obstacles. Cultural factors resulted in additional challenges, notably resistance to change.

The findings of this study enhance the understanding of ERP systems design features, processes and challenges in implementing regulatory controls. As such, they provide a foundation for further empirical studies and for building models of ERP systems effectiveness in implementing effective controls.

The study provides managers insight into challenges in enhancing ERP systems for regulatory control compliance. Lessons learned can contribute to the development and sharing of best practices and to overall organizational effectiveness.

Using an interdisciplinary approach, the study provides new evidence on the extent to which ERP systems meet regulatory internal control requirements.