Strategic performance measurement systems operationalize firm strategy with a set of performance measures. A consequence of such alignment is the tendency for managers to lose sight of the strategic construct(s) the measures are intended to represent, and subsequently act as though the measures...

Strategic performance measurement systems facilitate strategic learning by providing managers with performance measures useful for evaluating strategic performance and identifying opportunities for improvement. However, a significant body of literature points to the conclusion that performance...

We investigate whether the weights managers place on multiple performance measures for the purpose of determining performance-contingent pay depend on whether weights are determined before or after employees exert effort. We propose that, while the overall purpose of determining these weights...