To control their enterprises in a complex environment, decision-makers need to measure their enterprise regularly to perpetuate. For that, they use a specific set of performance indicators grouped in a coherent system named performance measurement systems (PMS). Such systems are generally defined and implemented using different methods. As business performance measurement appeared from the 1900s, a large number of approaches developed by researchers and practitioners have appeared since those years until today. They were not designed for the same purpose and on the same basis and each of them has advantages and disadvantages to measure optimally the performance. So, decision-makers have difficulties to choose among these methods the most appropriate to their needs when they want to design and implement their customised PMS. The objective of this paper is to present the main concepts that approaches are based on, to present a state of the art as exhaustive as possible of the approaches and methods themselves and to make a comparison between them in order to allow decision-makers to choose among them the one or a combination of several ones which would efficiently suit to their needs to reach their global objective of PMS design and implementation.
Abstract. The topic of Performance Measurement and Management has been investigated for more than twenty five years leading to more than thirty five methods around the world, developed either by researchers or more pragmatically by practitioners, in order to define and implement indicators. Most of them are more oriented for the definition and few for the implementation. Other are simply a list of recommended PI's. Several studies have been done to compare some of these methods and to explain the reasons of PI's implementation failures. The objectives of this paper is to go deeper in detail in the comparison and in a second time to define a generic framework that could help to detect what should contain a generic method for Performance Indicator System definition and implementation and what is the knowledge that must be included in this kind of method to be more efficient.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.