ELG, Mattias <br/><br/>
Alternative arguments and directions for studying performance measurement 

 - UK :  Routledge,  mar./abr. 2009 
<br/><br/> The purpose of this article is to present and discuss alternative arguments and directions for the study of performance measurement. We classify and discuss performance measurement in three phases: the design and structure of the performance measurement system, the implementation of performance measurement, and the utilisation of performance measurement in everyday work. We argue the need for a general approach to the examination of performance measurement in organisations, a perspective that addresses the key questions identified by managers and how they deal with the design, implementation, and usage of performance measurement in real-time settings. Studies of performance measurement in the various three phases are proposed by means of an organisational framework. This framework takes into account internal dimensions, situational/contingency factors, external innovations, dimensions and outcomes. These various dimensions are developed in relation to performance measurement systems analysis.