摘要:Performance measurement has been defined and redefined over the years. Researchers have tried to explain this important area of management control with respect to their area of specialty. However, very few researches have tried to adopt a multi-disciplinary approach. This has resulted in a departure from a generalist understanding of performance measurement to a specialty focus. This study tries to build a general understanding of definition, characteristics and evolution of performance measurement through the review of literature. It also points out some of the issues in the more recently developed “integrated” performance measurement systems. The discussion is concluded by explaining briefly the need for empirical studies in the area and extension in focus from strategy to performance measurement at operational and lower level of the organization.
关键词:Performance measurement; frameworks; evolution; current issues