Implementing performance measurement systems: a literature review

  title={Implementing performance measurement systems: a literature review},
  author={Mike Bourne and A. D. Neely and John Mills and Ken W. Platts},
  journal={International Journal of Business Performance Management},
  • M. Bourne, A. Neely, K. Platts
  • Published 16 September 2003
  • Business
  • International Journal of Business Performance Management
Currently, there is a great interest in performance measurement, with many companies attempting to implement the balanced scorecard. However, there is also evidence that many of these implementations are not successful. This paper reviews the different performance measurement system design processes published in the literature and creates a framework for comparing alternative approaches. The paper then proceeds to review the literature on performance measurement system implementations and… 

Figures and Tables from this paper

Understanding Performance Measurement Through the Literature
This study tries to build a general understanding of definition, characteristics and evolution of performance measurement through the review of literature.
Performance Measurement System Implementation: Meta-Evaluation of Literature on Success Factors
Performance measurement systems have become widely known for both the potential to make a significant impact on organizational outcomes and the challenge of actually attaining those results. While
Overcoming challenges in the implementation of performance measurement
Two key factors were found to affect the success of the measurement system development project: the commitment of the operative level was achieved and the chosen measurement tool was suitable for the identified managerial requirements of the organization.
This paper aims to synthesize the research findings on the factors that are related to the uses of performance measures and to realize future research opportunities in this study area. The analysis
Towards a definition of a business performance measurement system
A set of conditions of a BPM system has been proposed from which researchers can choose those which are necessary and sufficient conditions for their studies, and a greater level of clarity in the performance measurement research arena will be encouraged.
Design and implementation of a performance measurement system for a research organization
Many manufacturing and service organizations have used measures and measurement systems to determine their performance. There are also many different performance measurement systems presented in the
The Role of Performance Measurement Systems between Assessment Tool and Knowledge Repository
The findings suggest that involved people have difficulties with the PMS and there the problem is not in PMS itself, and the need to improve the knowledge related side of performance.
Organizational Performance Measurement
The goal of this Chapter is to provide an overview of the purpose and content of PM systems, as well as to provide high-level guidelines for their design, implementation, and use. Several types of
The role of existing measures in developing and implementing performance measurement systems
It was found that the process was strongly guided by the need to identify existing reports and metrics at different levels within the organization, which informed the development and implementation of the new performance measurement system.
The fundamentals of performance measurement systems: A systematic approach to theory and a research agenda
The fundamentals of a performance measurement system (PMS) as discussed in the literature for the past 32 years are identified in an attempt to provide a research agenda (RA) for future research.


Designing, implementing and updating performance measurement systems
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.
Performance measurement system design: testing a process approach in manufacturing companies
The research findings support the view that the testing of a management process for the design and development of performance measurement systems in seven small and medium sized manufacturing companies is robust and can be used by a variety of facilitators at different facilitation skill levels.
Theory and practice in SME performance measurement systems
Research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small‐ and medium‐sized enterprises (SMEs) indicates a discontinuity between current theory and the requirements of practitioners in small companies.
The performance measurement revolution: why now and what next?
Asks why business performance measurement has become so topical, so recently. Argues that there are seven main reasons: the changing nature of work; increasing competition; specific improvement
Performance measurement system design
Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.
Design of performance measures for time based companies
A framework useful for designing a performance measurement system which is consistent with time‐based principles and can support managers both in strategic and in operating decisions is suggested.
The Performance Prism: The Scorecard for Measuring and Managing Business Success
This book takes a radically different look at performance measurement and sets out explicitly to identify how managers can use measurement data to improve business performance. The key features of
Designing performance measures: a structured approach
The performance measure record sheet presented provides a structure which considers factors such as the purpose of the measure and the source of data, and notes the advantages of the record sheet, such as its use to audit existing measures of performance and to facilitate the process of designing new ones.
Performance measurement system design: developing and testing a process‐based approach
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.
Performance measurement in strategic change
An approach for the design of performance measurement systems for use in strategy evaluation and implementation and the ways in which a performance measurement system can be made flexible to account for changing conditions are presented.