Purpose – The performance measurement system reflects the corporate strategy and overall business objectives of an organization. The alignment of the performance indicators with the company's critical operating factors, and the processes having bottle‐necks alongside the value chain, could...

Purpose – The purpose of this paper is to report on the results of an explorative empirical study among German non‐profit organisations with respect to the implementation of the balanced scorecard (implementation levels, perspectives, major challenges and obstacles, missing and used...