Managerial attitudes towards the incompleteness of performance measurement systems

What is it about?

This paper investigates whether and to what extent managers consider the incompleteness of performance measurement systems problematic.

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Why is it important?

Prior research suggests that the incompleteness of performance measurement systems is problematic. In contrast, this study finds that the incompleteness of performance measurement systems is not always considered problematic in practice. This study shows that when a performance measurement system is mainly used to trigger improvement activities around strategic objectives, managers consider the incompleteness of the performance measurement system non-problematic as long as adequate improvement activities are maintained.

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