Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific...

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance...