Proposing a taxonomy for performance measurement systems failuresProposing a taxonomy for performance measurement systems failures
Faculty of Applied Economics
Antwerp :University of Antwerp, Faculty of Applied Economics, 2013[*]2013
Research paper / University of Antwerp, Faculty of Applied Economics ; 2013:004
University of Antwerp
Failures of business performance measurement (BPM) systems are dis- persedly discussed in the abundance of literature written. Due to the multi-disciplinarity of stakeholders and researchers involved, the basis of literature is expanding but not converging. The added value of this paper is twofold. Firstly, the nomenclature used in the BPM eld is aligned and represented visually. Secondly, this paper compiles and discusses 36 identied failures of performance measurement systems (PMS), thereby proposing an easy taxonomy. The classication draws upon three layers: metric level, framework level and management level, with respectively 13, 9 and 14 failures. This paper holds information for both academics and business people. The former can employ the literature overview for further referencing and can use it as a guideline to construct new BPM frame- works or systems, or adjust old ones. By reading this paper, people from the eld create an awareness of risks involved when implementing a PMS. Alternatively, they can use it as a checklist in their current situation or tool for easy communication. Further research is necessary, both for tack- ling the problems listed and for looking into the correlation of the presented failures.