Designing and implementing performance measurement systems based on enterprise engineering guidelines

Purpose This conceptual paper presents a proposal for improving performance measurement (PM) system implementation process based on enterprise engineering (EE) guidelines, which gives the sense of completeness. Design/methodology/approach analyzes well-known PM systems organized in two phases: identifying, designing and implementing top-level measures; cascading measures identify appropriate lower-level measures. The proposed improvements to studied derive from EE establish basis structure an organizational management system, formalization synchronization processes, expectations, exception handling change management. Findings study reveals that not all guidelines are covered by analyzed process, with four them having no evidence being adopted: involvement people design implementation; ensuring interoperability between different information structure; addressing possible exceptions; coherence consistency semantics across processes. Originality/value By lens this advances how-to-guide. can support managers researchers implementation, given importance relevance recommendations consistent well-structured procedure.