Toward contingency theory of performance measurement

Performance measurement, although extensively studied in the last two decades, has been given relatively little consideration in terms of the factors that influence the design of performance measurement systems. 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 determines the design of an organisation's measurement system? The paper addresses this gap by providing empirical evidence on performance measurement contingencies based on a sample of large Slovenian companies.