Describes the development and testing of a structured methodology for the design of performance measurement systems. Frameworks, such as the balanced scorecard and the performance prism, have been proposed, but until recently little attention has been devoted to the question of how these...

It is widely accepted that firms should have manufacturing strategies consistent with their overall business strategies, but while much has been written about the content of these strategies, little has been said about how they should be developed and realized. Reports on research which set out...

This paper addresses issues met when designing, implementing, using and continuously updating performance measurement systems in manufacturing companies. The paper develops, from theory, a framework for analysing the implementation of a performance measurement system and uses this framework to...

This paper investigates the success and failure of performance measurement system design interventions in ten companies. In each case, the senior management team was facilitated through a management process to redesign their performance measurement systems. Analysis of the initial pilot case...

Noting the claim that 70 per cent of balanced scorecard implementations fail, sets out to explore the two main reasons for the failure of measurement systems – namely poor design and difficulty of implementation. Considers the measurement revolution over the past 20 years noting developments...