Developing performance measurement systems that support continuous improvement.

Abstract

Many organizations are in a perpetual state of change. Changing markets, changing competition, changing organization structures, total quality initiatives, and reengineering are often the rule rather than the exception. Often these initiatives fail to yield the desired results or, in the extreme, fail entirely. The reasons for this failure, of course, can be many and multiple. However, one that often stands out is the lack of change in the performance measurement system as the needs for measurement change.