Performance Measurement

TL;DR: A broad review of the current state-of-the-art in business performance measurement can be found in this article, where the authors argue that the changing nature of work, increasing competition, specific improvement initiatives, national and international quality awards, changing organisational roles, changing external demands, and the power of information technology are the main reasons why business performance has become so topical.

TL;DR: It is concluded that specific processes are required to continuously align the performance measurement system with strategy and when these processes are combined with a well defined model of strategic success, the measurement system can enhance the strategic management process by challenging the assumptions and the strategy itself.

TL;DR: Following a wide ranging review of the performance measurement literature, a framework identifying the desirable characteristics of a performance measurement system design process is developed and provided guidelines which were subsequently used to inform the development of a process‐based approach to performance measurementSystem design.

TL;DR: In this paper, the authors distinguish between two main concepts of accountability: accountability as virtue and accountability as a mechanism, and argue that distinguishing more clearly between these two concepts can solve at least some of the current conceptual conf...