Abstract
Purpose – Despite the fact that in recent years performance management and measurement (PMM) techniques and tools have attracted much research interest and that many scholars claim that implementing PMM yields many advantages, there is only a limited number of rigorous, systematic, scientific analysis of empirical studies into the benefits actually experienced by organizations in practice after introducing PMM. In addition little is known about specific reasons for organizations to start using PMM, and about the various relationships, if any, between the advantages, disadvantages and reasons for PMM use. This paper seeks to address these issues. Design/methodology/approach – This article identifies the advantages, disadvantages and reasons for use of SPM which organizations have experienced in practice, based on an extensive literature research and interviews at 17 prominent Dutch organizations. Findings – The study found four main advantages, two main disadvantages and two main reasons for use. Research ...
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