An examination of the literature relating to issues affecting how companies manage through measures

Monica Franco-Santos *, Mike Bourne
2005 Production planning & control (Print)  
In the last decade, organisations have devoted enormous time and effort to the development of Business Performance Measurement (BPM) systems. Many articles have been written on how to design and implement these type of systems. However, few studies have addressed the issue of why some organisations are better able to 'manage through measures' than others. In other words, why do some organisations struggle to ensure that action follows measurement, whilst others systematically use their metrics
more » ... o inform their decision-making processes, and their subsequent actions? This paper aims to contribute to a more complete understanding of the use of BPM systems by reviewing the performance measurement literature developed in the management arena. It differs from previous examinations of performance measurement and management control systems in that it uses a broader scope and follows a new method of literature review applied to management research, namely, systematic review. The paper focuses on the thematic analysis of the review 1 Corresponding author. Telephone: +44 (0) 1234 751122 ext. 2926. Fax: +44 (0) 1234 757409. Email: monica.franco@cranfield.ac.uk 2 only. The insights extracted from the literature are articulated and presented in a management framework. In addition, the paper identifies different gaps in the literature that require further research.
doi:10.1080/09537280512331333020 fatcat:h22eqkedwja5zc267x3g6nj23y