“…Performance management has been extended to every aspect of business and management. A large number of researchers and practitioners from different fields are engaged to the exploration and study of performance management, for instance: stakeholder theory (Berman, Wicks, Kotha, & Jones, 1999;Choi & Wang, 2009;Clarkson, 1995;Freeman, 2010;McAdam, Hazlett, & Casey, 2005;Ogunlana, 2010), strategic management (Atkinson, Waterhouse, & Wells, 1997;Freeman, 2010;Grigoroudis, Orfanoudaki, & Zopounidis, 2012;Kald & Nilsson, 2000;Kaplan & Norton, 2001a), human resource management (Farndale, Hope-Hailey, & Kelliher, 2011;Guest, 2011;Huselid, Jackson, & Schuler, 1997;Singh, Darwish, Costa, & Anderson, 2012;Van De Voorde, Paauwe, & Van Veldhoven, 2012) and operational research (Boland & Fowler, 2000;Crawford, Costello, Pollack, & Bentley, 2003;Liu, Meng, Mingers, Tang, & Wang, 2012;Wang, Liu, & Mingers, 2015;White, 2000).…”