Purpose – Existing research evaluating the effect of performance measurement (PM) on performance produces conflicting results, indicating that the effect is poorly understood. This paper aims to address this problem by proposing a theoretical model of the effects of PM on performance....

The use of performance measurement systems and the balanced scorecard has been on the increase, and there is now a trend amongst practitioners and academics to prescribe that rewards should be linked to the measurement system. However, little research has been done in this area. This paper...

Purpose – This paper aims to review the developments in performance measurement over the last 20 years, reflecting on the past and projecting into the future. Design/methodology/approach – The author presents a personal reflection on research and practice. Findings – The paper identifies...

Organisations devote time and effort to the development of strategic performance measurement (SPM) systems. Many articles have been written on how to design and implement this type of system. However, few studies have addressed the issue of why some organisations are better able to “manage...