By attending the PMA 2014 Conference, the PERFORMANCE Magazine editorial team gained valuable insights regarding Performance Management from highly skilled and experienced academics and practitioners in the field.
One of the most debated and controversial topics about Performance Measurement Systems (PMS) is the impact the PMS implementation and usage have upon the business performance, in terms of clear, tangible results. Martinez, Kennerley & Neely (2004, p. 1) stated that the little body of research on this topic, as reported mainly by consultancies and commercial research companies, has two limitations.