Performance Measurement

The field of performance measurement has evolved rapidly in the last few years with the development of new measurement frameworks and methodologies, such as the balanced scorecard, the performance prism, economic value added, economic profit, activity based costing and self-assessment techniques.

This book assesses the architecture of performance measurement systems (PMS) in emerging countries, utilizing a mix of theoretical frameworks and empirical evidence, with Bangladesh as a case context. It examines the evolution and improvement of performance measurement over time with the introduction of new tools, such as multiple dimensional measures and the balanced scorecard (BSC). The book explores the historical and cultural roots of PMS within the context of developing countries and its latest developments in the context of sustainability practices and sustainable development.

A world that is changing faster and faster forces companies to a continuous performance monitoring. Indicators give the impression to be the real engine of organizations or even the economy at large. But performance indicators are not simple observation tools. They can have a deep normative effect, which can modify organizational behaviour and influence key decisions…

Performance measurement and management control are critical components of improving organizational performance. But, researchers have historically had little success in determining the specific actions that