During the journey with this report much time has been spent on mapping out the theory within the field. The field is indeed heavy in theory and future research will be narrowed even further in order to create space for empirics. As three critical factors have been singled out, the future work will focus on how to create a generic performance management process applicable at company specific measurement systems. It is to be understood that the findings generated in this report isolated are not revolutionary, however both academia and practice has found consensus in regards to the difficulties of companies capitalising on creating viable measurement systems. This justifies the aim of the future research to focus on a generic process.
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