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, P., Meier, A., & Wettstein, T. (2001). Performance Measurement Systems Must Be Engineered. Communications of the Association for Information Systems, 7, pp-pp. https://doi.org/10.17705/1CAIS.00703