This paper presents the findings of an empirical study that was designed to investigate the usage and requirements of business performance measurement in organisations operating in today's digital age. Furthermore, the study was designed to discover whether there are any significant differences...

This paper describes the testing of a management process for the design and development of performance measurement systems in seven small and medium sized manufacturing companies. The paper outlines and develops the criteria used for evaluating the process and describes the methodology applied...

Today's conventional wisdom appears to assert that a balanced approach is the one best way of measuring business performance. The aim of this paper is to challenge this wisdom. It is argued that performance measures can be used in three distinct ways: as a means of control versus critical...