Strategic performance measurement and management: reflections on its current state and future research opportunities

Performance measurement and management comprises the process by which senior managers influence members of their respective organizations to implement strategy and pursue key goals (Anthony and Govindarajan, 2007; Ferreira and Otley, 2009; Merchant and Van de Stede, 2012). Such influence includes how managers structure their organizations, design and operate their performance measurement systems, recruit and train employees and develop and harness their organizations’ cultures (Sitkin et al., 2010; Adler, 2011). The presence of such a broad set of influencing tactics helps explain the wide-ranging and crossdisciplinary contributions that comprise this field of study.