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Aligning Dynamic Performance Measures

Publication Type:

Conference/Workshop Paper


ECMLG 2010. 6th European Conference on Management, Leadership and Governance


Few existing performance measurement systems emphasis the need for a performance management process, instead management is perceived as a once-off initial occurrence. Therefore performance measures and management of these measurement systems often fail to continuously reflect the current dynamic business environment. This creates a paradox with organisations using performance metrics that are obsolete or redundant due to the unfamiliarity of changing them. Few researchers have tried to answer the question how performance measures evolve and act in their milieus after the implementation phase. The need for a dynamic approach to performance measurement is not widely addressed and viable processes which can be used by management teams in a consistent manner are inquired. Corporations need tools to integrate and update performance measurement systems rationally and systematically as context and opportunities change. Without a nurturing infrastructure a performance measurement system can not stay viable. Without a process keeping the performance measurement system viable measuring becomes valueless and even destructive. As it is generally accepted both in academia and practice that business strategy is dynamic and ever changing in nature a consensus is growing that performance measurement systems must be accounted for when direction changes. The purpose of this paper is twofold, firstly to primary single out and present theoretically crucial characteristics for dynamic and flexible performance measurement systems. Secondly, to investigate to what extent the theoretical parameters are applied in practice. The article is divided into three parts; firstly, the literature within the field of performance measurement systems is filtrated to identify theoretically crucial factors for a dynamic performance measurement system. Secondly, the theoretical factors are observed in practice through two case studies and a cross-case analysis. Finally, the article is rounded up with a discussion over why organisations should focus on alignment of measures and objectives as a first step in their pursuit of dynamic measurement systems.


author = {Mohammed Salloum and Magnus Wiktorsson and Marcus Bengtsson and Christer Johansson},
title = {Aligning Dynamic Performance Measures},
month = {October},
year = {2010},
booktitle = {ECMLG 2010. 6th European Conference on Management, Leadership and Governance},
url = {}