Investigating the impact of performance measurement

Managers are continually under pressure to measure the performance of their organisations, but there is little empirical evidence about the impact of such measurement on performance - it is simply assumed that performance measurement will make a positive difference. Explanations of the costs and benefits of performance measurement are constrained by the lack of clear theoretical foundations to many measurement tools and techniques, and an apparent preference for description and prescription in much of the literature. This paper proposes investigations into neglected aspects of organisational performance measurement, reflecting the experiences and concerns of managers and illustrating the potential for theoretical developments to have an impact on practice.