Author(s)

T. Wettstein & P. Kueng

Abstract

Organizations are constantly seeking performance improvement through new technology, processes, and instruments. One instrument that received consider- able attention during the last years is called Performance Measurement System (PMS). A PMS tracks actual performance of an organization, helps identifying weaknesses, and supports communication and decision-making processes. The aim of this paper is to develop a Maturity Model for Performance Measurement Systems. The Maturity Model suggested can be applied as a framework for judging PMSs in place, and it can be used as an instrument for improving run- ning PMSs as well.

Keywords