“…System maturity More mature systems are more effective Evans, 2001;Martins, 2002 Organisational structure Importance of aligning structure and measurement Hendricks, 1996;Bourne et al, 2002 Organisational size Measurement is easier in larger organisations and more problematic in smaller ones Hoque and James, 2000;Hudson et al 2001aHudson et al , 2001b Organisational culture Alignment between the cultural elements embedded in the measurement system and the users' cultural preference is beneficial De Waal, 2002;Gates, 1999;Johnston et al, 2002;Lingle and Schiemann, 1996;Lockamy and Cox, 1995;Maisel, 2001;Malina and Selto, 2002;Bititci et al, 2004Management style Gelderman, 1998Libby & Luft, 1993 Competitive strategy Measures should be aligned to strategy Kaplan andNorton, 1996, 2001;Lockamy, 1998;Mendoza and Saulpic, 2002;McAdam and Bailie, 2002;Neely, 1998 Resources and capability Companies need resources and capabilities to implement and refresh their measurement systems Bourne, 2004, Kennerley and Information Systems infrastructure High data integrity and a low burden of data capture are important Bititci et al, 2002;Eccles, 1991;Lingle and Schiemann, 1996;Manoochehri, 1999 Other management practices and systems There should be alignment between measurement and other systems (e.g. budgeting, compensation)…”