Researching performance measurement system implementation: the dynamics of success and failure

There is a growing literature concerned with the design and implementation of performance measurement systems but few studies of success and failure. This paper describes three phases of research into design and implementation of performance measurement systems involving 16 different businesses. The conclusion from the research is that senior management commitment is a key driver of success, but the paper will also describe the main factors which influence and change this commitment over the life of a performance measurement implementation project.