“…It also demonstrates how each variable has an impact on a different dimension of performance effectiveness. This model aligns with previous research highlighting the value of strategic planning and strategy implementation (Ittner & Larcker;, Kaplan & Norton, 1996Meekings, 1995;Neely & Adams, 2001;Tapinos et al, 2005;Thomas & William, 2005), strategic flexibility (Bishwas, 2015;De Toni & Tonchia, 2001' Sharma et al, 2010, SPM system design (Bierbusse & Siesfeld, 1997;Bourne, Neely, Mills, & Platts, 2003;Bourne, Neely, Platts, & Mills, 2002;Eccles, 1991;Kaplan & Norton, 1996;Neely & Adams, 2001;Schneiderman, 1999;Taticchi, Balachandran, Botarelli, & Cagnazzo, 2008), IS flexibility (Byrd & Turner 2000;Palanisamy & Foshay, 2013;Sharma et al, 2010), SPM management issues (Akhtar & Mittal, 2015;Bourne et al, 2002Bourne et al, , 2003Chen & Jones, 2009;Eccles, 1991;Gimbert, Bisbe, & Mendoza, 2010;Hacker & Brotherton, 1998;Ittner & Larcker, 2003;Martinez & Kennerley, 2005), and performance feedback and learning (Kaplan & Norton, 1992;Meekings, 1995). All these factors directly influence SPM effectiveness in measuring and managing enterprise performance (de Waal, 2003;Davis & Albright, 2004;Fleming et al, 2009;...…”