The aim of this paper, which puts special emphasis on IT-related aspects, is threefold. ·First, it defines requirements a modern Performance Measurements System (PMS) should meet. The list of requirements generated can be used both to assess a current PMS, and to identify ways to improve an existing PMS. ·Second, it reports the findings of an empirical study, which seeks to identify the shortcomings of existing PMSs. ·Third, a life cycle for PMSs is suggested.
Kueng, Peter; Meier, Andreas; and Wettstein, Thomas
"Performance Measurement Systems Must Be Engineered,"
Communications of the Association for Information Systems: Vol. 7
, Article 3.
Available at: http://aisel.aisnet.org/cais/vol7/iss1/3