The aim of this study is to investigate whether the strategic priorities of an organization are associated with the use and effectiveness of specific performance measures. The results of a survey of Dutch firms indicate that specific strategic priorities (i.e., the importance of market/customer orientation, innovation and personnel development) tend to be associated with the use of non-financial performance measures. In addition, institutional factors appear to affect the use of specific performance measures. However, we find no support for the claim that aligning the performance measurement system to the strategic priorities of the firm positively affects performance.

Additional Metadata
Keywords Performance, Performance measures, Strategic priorities, Survey
Persistent URL dx.doi.org/10.1016/j.emj.2008.08.001, hdl.handle.net/1765/18281
Citation
Verbeeten, F.H.M., & Boons, A.N.A.M.. (2009). Strategic priorities, performance measures and performance: an empirical analysis in Dutch firms. European Management Journal, 27(2), 113–128. doi:10.1016/j.emj.2008.08.001