The forces that shape organisational performance measurement systems: an interdisciplinary review

There are four generic categories of forces that help shape the evolution and change of organizational performance measurement systems. A review of various streams of academic literature such as operations management and management accounting identified these categories as internal influences such as power relationships and coalition interests, external influences such as legislation and information technology, process issues such as management of political processes, and transformational issues such as risk of gain or loss from change. A framework integrating these four categories is presented.