Designing and implementing performance measurement systems based on enterprise engineering guidelines

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