| Popis: |
The Performance Measurement Systems (PMSs) have been gaining an increased interest from both academics and businesses since almost the beginning of 1990, and many frameworks and approaches have been developed and introduced since then. The literature on PMSs is very extensive, however, there is limited number of studies regarding the pitfalls that could cause the failure of these systems, as well as the barriers that could block their implementation. Moreover, only a few studies discuss the reasons behind the unsuccessful PMSs based on actual experiences. The aim of this paper is to address some of the reasons that could affect the successful implementation of PMSs based on examining the available literature regarding this topic. The lack of understanding, the poor design and implementation of metrics, the required resources, as well as the fear of adopting new systems and technologies were of the most discussed reasons behind PMSs failure. |
