General enterprise performance measurement architecture
Résumé
Enterprise performance has been investigated since the 1900s, leading to many approaches, methods, and frameworks around the world, developed either by researchers or by practitioners and consultants. The purpose of these approaches is the design and the implementation of performance indicators and performance measurement systems (PMSs). More than 65 approaches have been identified and several studies conducted to compare them. They concluded that each approach, even the most famous ones, can be improved based on the qualities of others. The objective of this paper is to propose a generic architecture for combining the ingredients of individual approaches and methods in a coherent way. This architecture must be generic enough to be widely applicable to all types of approaches and, more generally, to all types of application domains. The first objective of this reference architecture is to propose a synergy and consolidation of the best features of each approach into the best possible system. The second objective is to organise the development and use of the PMS methodologies and tools needed by potential users to integrate a PMS into their own enterprise.