Researchers have perceived the advantages of performance measurement systems for public and private institutions. Besides, they asserted that the failure or the success during the adoption process depends on various external and internal factors. Furthermore, organizational culture is a fundamental pillar of any institutional development or adoption of any modern management system. Neglecting studying the effects of this factor on adopting modern management systems before starting the

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... tion stages may lead to failure to adopt these systems. Responding to this issue is crucial to understand the adoption practices of performance measurement system in the organizations and to explore the mutual influence between the forces that lead to the institutions adopt this system. This paper aims to develop a conceptual framework by reviewing previous literature and exploring the relationships among organizational culture, internal and external influences, and performance measurement system's adoption. It also aims to integrate the organizational change, contingency, and institutional theories to come up with a more reliable and robust framework.