The main purpose of this paper is to define Desirable Attributes (DAs) to aid in the self-assessment of new organizational Performance Measurement Systems (PMSs). We begin by setting forth the objectives of the research that led to the definition of a set of DAs, as well as an explanation of their relevance, and a discussion of the theoretical basis and methods employed. An explanation is then given of how the DAs were defined based on the various characteristics identified within the scope of an extensive review of the literature on the subject. This paper closes with some conclusions and suggestions for future research.
performance measurement systems; self-assessment; desirable attributes