ABSTRACT
Performance measurement efforts are not always specific to the target audiences they envisage. Yet, a clear understanding of the costs and benefits of performance information for the intended users is vital for performance management for two reasons. First, user profiles are connected to ways of use (learning, steering & control, accountability). Second, different users will require different choices in the design of the measurement process. The most visible manifestation is the reporting format of performance information, which needs to be carefully tailored to the needs of users.
