The purpose of this article is to classify Performance Measurement Systems (PMS) according to their approaches. In this paper 140 approaches were reviewed in the period 1980 to 2007. After the review, the approaches were classified on the basis of five criteria: on the scope, the type of approach, the focus, the level of measurement and on the degree of complexity. It appears that the environment in which PMS is most widespread is the corporate environment, however, several approaches are currently focused on the supply chain, services and individuals. Most of the approaches discussed were classified as practice, with no financial focus, and with different levels of measurement and degrees of complexity. The contributions of this work focus on generating a better and systematic knowledge on the subject of performance measurement systems and the identification of future trends within this topic.
Performance Measurement Systems; Review; Classification
