Why some performance measurement initiatives fail: lessons from the change management literature

Currently, there is great interest in performance measurement with many companies attempting to implement the balanced scorecard. However, there is also evidence that many of these implementations are not successful. In this second of two papers on performance measurement implementation, the change management literature is reviewed to create a better understanding of why so many initiatives fail. The paper concludes that one reason for the lack of success is that the published processes are all partial processes in that they create the desire for change and provide the first steps for change, but give little guidance on implementation. Another conclusion is that the participative nature of the design process limits the situations in which they should be applied. © 2003 Inderscience Enterprises Ltd