Some evidence in the area of make-buy decisions for new technologies suggests that it is a good idea for a company to pursue a fairly rigorous ''make'' policy in the early days of a potentially disruptive innovation. Other studies prescribe exactly the opposite, promoting instead a ''buy''...

This paper describes the testing of a management process for the design and development of performance measurement systems in seven small and medium sized manufacturing companies. The paper outlines and develops the criteria used for evaluating the process and describes the methodology applied...