Performance measurement system design - A literature review and research agenda

Purpose - This paper, originally published in 1995, aims to focus on the importance of performance measurement. Design/methodology/approach - Focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda. Findings - The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Originality/value - Brings together this diverse body of knowledge into a coherent whole.