Performance measurement in service businesses revisited

Abstract

Points out that the topic of performance measurement (PM) has received a lot of attention in recent years, with many competing PM models vying for management attention, and recently much of the literature on PM has been summarized in a taxonomic framework by Ballantine and Brignall (1995). Drawing on this taxonomy, describes research which updates the original model for PM in services developed by Fitzgerald et al. (1991), as summarized by Brignall et al. in the November 1991 issue of Management Accounting (UK). Shows that the new model considers PM at all levels of a business, not just at the strategic business unit (SBU) level, and makes propositions relevant to PM system design including information technology (IT) aspects.