Measuring performance in a changing business environment

The design and use of performance measurement systems has received considerable attention in recent years. Many organisations have redesigned their measurement systems to ensure that they reflect their current environment and strategies. However, increasingly the environment in which organisations compete is dynamic and rapidly changing, requiring constant modification of strategies and operations to reflect these changing circumstances. Despite this, few organisations appear to have systematic processes in place to ensure that their performance measurement systems continue to reflect their environment and strategies. This paper presents case study research that investigates what actions organisations can take to ensure that their measurement systems evolve over time.

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