Ken Platts

TL;DR: Following a comprehensive review of the literature, proposes a research agenda that focuses on the process of performance measurement system design, rather than the detail of specific measures.

TL;DR: It is concluded that specific processes are required to continuously align the performance measurement system with strategy and when these processes are combined with a well defined model of strategic success, the measurement system can enhance the strategic management process by challenging the assumptions and the strategy itself.

TL;DR: Following a wide ranging review of the performance measurement literature, a framework identifying the desirable characteristics of a performance measurement system design process is developed and provided guidelines which were subsequently used to inform the development of a process‐based approach to performance measurementSystem design.

TL;DR: The performance measure record sheet presented provides a structure which considers factors such as the purpose of the measure and the source of data, and notes the advantages of the record sheet, such as its use to audit existing measures of performance and to facilitate the process of designing new ones.

TL;DR: The literature on performance measurement system implementations is reviewed and it is concluded that the performance measurement literature is at the stage of identifying difficulties and pitfalls to be avoided based on practitioner experience with few published research studies.