Researching performance measurement systems: An information systems perspective

摘要: Purpose – This paper aims to clarify the notions that underlie performance measurement systems (PMS) and propose an information (IS)‐based characterisation definition of PMS, is, as a management system (PMIS).Design/methodology/approach Research on PMS can be enhanced by clear, precise uniform this research object in IS terms A classification scheme is developed contribution areas perspective are presented exemplified.Findings The knowledge form theories, models methods applied particularly empirical studies analyse individual organisational behaviours associated with phenomenon.Research limitations/implications conceptualisation found literature, have not truly reflected their basic nature IS.Practical implications benefits ...