“…Consequently there are authors who stress KPI design in order to align the tactical and strategic level reporting and planning (e.g. Brignall, 1993;Boland and Fowler, 2000;Boyne et al, 2010;Dalehite, 2008;Irwin, 2002;Jones, 2004;McAteer and Orr, 2006). Furthermore there are authors, who have seen KPI frameworks as tools that help local entities to change, for example towards continuous improvement (Batac and Carassus, 2009;Caiden, 2006;Hoque, 2005;Kloot, 1997;Kloot and Martin, 2000;Light, 1997;Rashman and Radnor, 2005).…”