Purpose – The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years in an attempt to provide a research agenda (RA) for future research. Design/methodology/approach – The paper uses a systematic...

Purpose – The purpose of this paper is to develop a conceptual framework that can be used to formalise a reporting model for intellectual capital (IC). Design/methodology/approach – This paper proposes a reporting model with a formal definition and classifications of IC to analyse and report...

Purpose – The purpose of this paper is to identify the fundamentals of a performance measurement system (PMS), in order to ascertain if they satisfy the measurement requirements of business process management (BPM) by means of a systematic review of the literature. Design/methodology/approach...

Purpose – The purpose of this paper is to identify the required factors that can be considered necessary in conceptualizing the features of an efficient and effective performance measurement system (PMS) that is appropriate in the modern organizational setting. The field of PMS is heavily...