Consequences of Strategic Performance Measurement Systems: A Meta-Analytic Review

About 25 years ago, Kaplan and Norton (1992) introduced the balanced scorecard (BSC) with the aim of remedying the inadequacies of traditional performance measurement approaches. From then on, the adoption of strategic performance measurement systems (SPMS) has steadily increased. While scholars have proposed and empirically tested several beneficial consequences of SPMS, the empirical results are not unequivocally clear and there is still a...