Abstract
Purpose – Performance measurement is a subject that has been high on the agenda for over two decades. This article proposes making a contribution to this field by discussing how to deal systematically with all the requirements a performance measurement system (PMS) should fulfil.Design/methodology/approach – Different requirements suggested in the performance measurement literature from the past 20 years have been analysed in order to structure the different tasks to conduct when designing a PMS.Findings – The article explains how to separate requirements that can be linked to a PMS and to an individual performance measure. It also suggests three system classes depending on what requirements a PMS fulfils. Finally a three‐step procedure is proposed that describes how to evaluate and improve an existing PMS in a company.Practical implications – In practice, it is difficult to deal with numerous requirements simultaneously when designing a PMS. The article supplies measurement practitioners with tools to id...
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