An Integrative Review of Critical Success Factors in Performance Measurement Systems: A Socio-Technical and Contextual Perspective
Jäättelä, Ilkka (2026)
2026
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-202603194606
https://urn.fi/URN:NBN:fi:amk-202603194606
Tiivistelmä
Performance Measurement Systems (PMS) are widely used by organisations to support strategy execution and performance improvement. Many studies have examined the conditions under which PMS are successfully implemented and used, identifying a range of critical success factors (CSFs) related to leadership, system design, organisational context, and behaviour. However, PMS outcomes continue to vary significantly across organisations, sectors, and frameworks. This thesis explores why PMS initiatives lead to different outcomes by synthesizing existing research on critical success factors.
An integrative literature review was conducted, covering 35 core studies related to PMS in general, the Balanced Scorecard, and Excellence Models. A structured data extraction and thematic coding approach was used to identify recurring success factors and barriers across the studies. The findings were then analysed through three complementary perspectives: the socio-technical nature of PMS, contingency and contextual influences, and the gap between knowing what should be done and actually doing it in practice.
The results show that the same success factors appear repeatedly across the literature, particularly leadership commitment, strategic alignment, communication and data quality. At the same time, many studies report social and behavioural challenges, as well as technical limitations related to data availability and system integration. Contextual conditions, including organisational size, sector, environmental uncertainty, and strategy orientation, influence how PMS are de-signed, used, and perceived.
The thesis concludes that differences in PMS outcomes are less about missing knowledge and more about how known success factors are applied in specific organisational settings. By grouping success factors into thematic domains, the study provides a clearer understanding of how these factors relate to each other and shape PMS implementation.
The findings highlight the importance of viewing PMS as socio-technical systems that must be aligned with organisational context and the ways performance measures are interpreted and used in managerial work.
An integrative literature review was conducted, covering 35 core studies related to PMS in general, the Balanced Scorecard, and Excellence Models. A structured data extraction and thematic coding approach was used to identify recurring success factors and barriers across the studies. The findings were then analysed through three complementary perspectives: the socio-technical nature of PMS, contingency and contextual influences, and the gap between knowing what should be done and actually doing it in practice.
The results show that the same success factors appear repeatedly across the literature, particularly leadership commitment, strategic alignment, communication and data quality. At the same time, many studies report social and behavioural challenges, as well as technical limitations related to data availability and system integration. Contextual conditions, including organisational size, sector, environmental uncertainty, and strategy orientation, influence how PMS are de-signed, used, and perceived.
The thesis concludes that differences in PMS outcomes are less about missing knowledge and more about how known success factors are applied in specific organisational settings. By grouping success factors into thematic domains, the study provides a clearer understanding of how these factors relate to each other and shape PMS implementation.
The findings highlight the importance of viewing PMS as socio-technical systems that must be aligned with organisational context and the ways performance measures are interpreted and used in managerial work.