ABSTRACT
The need for information to stimulate appropriate action and organisational learning emphasises the need for performance measurement (Brignall and Ballantine, 1996). Literally, performance measurement is the process of quantifying past action (Neelly, 1998). To facilitate such a process, performance measurement systems were, and continue to be, developed as a means of monitoring and maintaining organisational control, i.e. ensuring that an organisation pursues strategies that leads to the achievement of goals and objectives (Nanni, Dixon and Vollmann, 1990).
