Abstract

ABSTRACTThis article aims to enhance fundamental conceptualisation in performance measurement through the development of a standard conceptual typology of the field. Performance measurement is a common phenomenon in the worldwide public sector, and one that has attracted substantial academic attention. However, analysis has been hindered by confusing and inconsistent terminology, and a lack of clear and explicit classification schemes. The proposed typology is based on five explicit design considerations and three fundamenta divisionis. The typology produced has four elements: levels; measures; targets; and actuals. These elements relate to the nature, specific aspect and state of performance phenomena. It is likely that a standard conceptual approach will have benefits for academic analysis, by clarifying language and conceptual definitions. It is also likely to have beneficial practical implications.

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