A Review on the Performance Measurement Systems Life Cycle

  • Lucas dos Santos Matos Federal University of Santa Catarina, Production Engineering Post-Graduate Program
  • Sandra Rolim Ensslin Federal University of Santa Catarina, Production Engineering Post-Graduate Program
  • Leonard Ensslin Southern University of Santa Catarina, Management Post-Graduate Program
Keywords: performance measurement systems, life cycle, systematic review, performance evaluation

Abstract

The objective of the present study is to analyze the alignment between the theoretical and the empirical literatures regarding conceptual elements of each life-cycle phase of Performance Measurement Systems (PMS), identifying their functions, characteristics and processes. To achieve this objective, two bibliographic portfolios (BPs) were derived using the instrument ProKnow-C. The BPs were composed of 30 theoretical articles and 36 empirical articles, respectively; together, they formed a representative database of fragments of the literature addressing the performance measurement theme. Aspects and elements of each life-cycle stage of PMS were first identified and validated by the member checking method and then analyzed by consensus within the different BPs. The results emphasize, mainly, the necessity of developing knowledge concerning organizational communication and organizational learning, as promoted by the PMS.

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Published
2019-10-30
Section
Articles