Definitions | To do so, the authors differentiate between performance measurement systems (PMSs) and strategic performance measurement systems (SPMSs), the latter being a subset of the former and characterised by four main attributes: integration of long-term strategy and operational goals, presence of multi-perspective indicators, inclusion of cause-effect linkages, and presence of a sequence of goals-targets-action plans.
(Micheli and Manzoni, 2010, p. 467) |
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