Towards a definition of a business performance measurement system

Scholars in the field of performance measurement tend to use the term businessperformance measurement (BPM) systems without explaining exactly what they meanby it. This lack of clarity creates confusion and comparability issues, andmakes it difficult for researchers to build on one an each other's work. Thepurpose of this paper is to identify the key characteristics of a BPM system, byreviewing the different definitions of a BPM system that exist in theliterature. This work aims to open a debate on what are the necessary andsufficient conditions of a BPM system. It is also hoped that a greater level ofclarity in the performance measurement research arena will be encouraged.Design/methodology/approach--The performance measurement literature is reviewedusing a systematic approach. Findings--Based on this research, a set ofconditions of a BPM system has been proposed from which researchers can choosethose which are necessary and sufficient conditions for their studies. Researchlimitations/implications--The analysis in this paper provides a structure andset of characteristics that researchers could use as a reference framework todefine a BPM system for their work, and as a way to define the specific focus oftheir investigations. More clarity and precision around the use of the BPMsystems phrase will improve the generalisability and comparability of researchin this area. Originality/value--By reviewing the different definitions of a BPMsystem that exist in the literature this paper will hopefully stimulate a debateon the necessary and sufficient conditions of a BPM system and encourage agreater level of clarity in the performance measurement research arena.