Mike Bourne

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: Research undertaken to evaluate the appropriateness of strategic performance measurement (PM) system development processes for small‐ and medium‐sized enterprises (SMEs) indicates a discontinuity between current theory and the requirements of practitioners in small companies.

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 main purpose of this paper is to develop a conceptual framework for understanding the literature on the consequences of contemporary performance measurement (CPM) systems and the theories that explain these consequences.