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...

This paper investigates the success and failure of performance measurement system design interventions in ten companies. In each case, the senior management team was facilitated through a management process to redesign their performance measurement systems. Analysis of the initial pilot case...

Noting the claim that 70 per cent of balanced scorecard implementations fail, sets out to explore the two main reasons for the failure of measurement systems – namely poor design and difficulty of implementation. Considers the measurement revolution over the past 20 years noting developments...