“…Several studies have focused on the development of performance indicators for the purpose of conducting a comparative analysis (Arah, Westert, Hurst, & Klazinga, 2006;Brown, Baker, Closson, & Sullivan, 2012;Groene, Klazinga, Kazandjian, Lombrail, & Bartels, 2008;Nolte, 2010), but few have evaluated how these indicators were used by organizations and the factors that influenced their use.…”