Performance measurement: learning from the past and projecting the future

Purpose – This paper aims to review the developments in performance measurement over the last 20 years, reflecting on the past and projecting into the future. Design/methodology/approach – The author presents a personal reflection on research and practice. Findings – The paper identifies seven issues for management, seven issues for research and three enduring dilemmas. Originality/value – The paper highlights a number of areas where developments from academic and practitioner co‐creation have not been widely adopted in practice.