The impact of Performance Measurement Systems on business performance
One of the most debated and controversial topics about Performance Measurement Systems (PMS) is the impact the PMS implementation and usage have upon the business performance, in terms of clear, tangible results. Martinez, Kennerley & Neely (2004, p. 1) stated that the little body of research on this topic, as reported mainly by consultancies and commercial research companies, has two limitations.
