Revision of Performance Measurement Tools and Methods


A changing economic environment and growing requirements of stakeholders have made it necessary to develop new achievement measurement methods. The article discusses and compares several performance measurement tools and methods, such as: the Balanced Scorecard, Tableau de bord, Skandia Navigator, Intangible Assets Monitor, German Scorecard, Business Excellence Model, Dutch system of performance management, Performance Prism and the EFQM Excellence Model. They are the most popular among both theoreticians and practitioners in this field.

If the inline PDF is not rendering correctly, you can download the PDF file here.

  • Bhimani, A. (1993). Performance Measures in UK Manufacturing Companies: The State of Play. Management Accounting, 71(11).

  • Bititci, U.S., Neely, A., Turner, T. (2006). Integrated Performance Systems: Structure and Dynamics. In A. Neely (Ed.), Business Performance Measurement. Theory and Practice, Cambridge: Cambridge University Press.

  • Bourguignion, A. Malleret, V. Norreklit, H. (2004). The American Balanced Scorecard versus the French Tableau de Bord: The Ideological Dimension. Management Accounting Research.

  • Chiapello, E. Lebas, M. (1996). The Tableau de Bord, a French Approach to Management Information. Bergen: European Accounting Association Conference.

  • Clarke, P. (1995). Non-financial Measures of Performance in Management. Accountancy Ireland, 27(2).

  • Edvinsson, L. Malone, M.S. (2001). Kapitał intelektualny. Poznaj prawdziwą wartość swego przedsiębiorstwa odnajdując jego ukryte korzenie. Warszawa: Wydawnictwo Naukowe PWN.

  • Epstein, M.J., Manzoni, J.F. (1997). Implementing Corporate Strategy. From Tableaux de Bord: Translating Strategy into Action. Management Accounting.

  • European Foundation for Quality Management (2013). The Fundamental Concepts of Excellence. Retrieved from:

  • Flapper, Fortuin, Stoop, P. (1996). Towards Consistent Performance Management Systems. International Journal of Operations & Production Management, 16(7).

  • Friedag, W. Schmidt, W. (2004). My Balanced Scorecard. Moja Strategiczna Karta Wyników. Warszawa: C.H Beck.

  • Ghalayini, A.M., Noble, J.S. (1996). The Changing Basis of Performance Measurement. International Journal of Operations & Production Management, 16(8).

  • Ivanov, C. Avasilcai, S. (2014). Performance Measurement Models: an Analysis for Measuring Innovation Processes Performance. Social and Behavioral Sciences, 124.

  • Kanji, K.G. (1998). Measurement of Business Excellence. Total Quality Management, 9(7).

  • Kaplan, R.S. Norton, D.P. (2001). Strategiczna karta wyników. Jak przełożyć strategię na działanie. Warszawa: Wydawnictwo Naukowe PWAN.

  • Kotłowska, M. Kowalak, R. (2016). Kluczowe mierniki dokonań w zarządzaniu przedsiębiorstwem. Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu.

  • Lebas, M. (1994). Managerial Accounting in France. Overview of Past Tradition and Current Practice. The European Accounting Review, 1994.

  • Manoochehri, G. (1999). The Road to Manufacturing Excellence: Using Performance Measures to Become World-Class. Industrial Management.

  • Marcinkowska, M. (2003). Wartość banku. Kreowanie wartości i pomiar wyników działalności banku. Łódź: Wydawnictwo Uniwersytetu Łódzkiego.

  • Maskell, B. (1989). Performance Measurement for World Class Manufacturing. Management Accounting, 67(5).

  • Michalak, J. (2008). Pomiar dokonań od wyniku finansowego do Balanced Scorecard. Warszawa: Difin.

  • Neely, A., Adams, C. (2000). The Performance Prism to Boost M&A Success. Measuring Business Excellence, 4(3).

  • Neely, A., Adams, C. Kennerley, M. (2002). The Performance Prism: The Scorecard for Measuring and Managing Business Success. Financial Times/Prentice Hall.

  • Nita, B. (2008). Rola rachunkowości zarządczej we wspomaganiu zarządzania dokonaniami przedsiębiorstwa. Kraków: Oficyna Wolters Kluwer business.

  • Sveiby, K.E. (1998). Measuring Intangibles and Intellectual Capital-An Emerging First Standard. Internet Version. Retrieved from:


Journal + Issues