The purpose of this paper is to investigate performance measurement implemented by Internet retailers, its variation in terms of business format, and its potential effect. A mail survey among UK Internet retailers produced 252 usable responses of small and medium-sized businesses. The results indicate that Internet retailers without store presence are likely to have higher complexity of performance measurement than those with store presence. The potential effect of performance measurement to

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... rove business performance was also observed. The results are limited to UK small-and-mediumsized Internet retailers, selling tangible goods. The study suggests Internet retailers to measure various aspect of their performance because of its potential impact in improving operational performance. The paper has contributed to enhance the understanding of performance measurement in e-commerce firms and its impact on performance.