An examination of the literature relating to issues affecting how companies manage through measures

In the last decade, organizations have devoted enormous time and effort to the of business performance measurement (BPM) systems. Many articles been written on how to design and implement these types of systems. , few studies have addressed the issue of why some organizations are able to 'manage through measures' than others. In other words, why do organizations struggle to ensure that action follows measurement, whilst systematically use their metrics to inform their decision-making , and their subsequent actions? This paper aims to contribute to a more understanding of the use of BPM systems by reviewing the performance literature developed in the management arena. It differs from examinations of performance measurement and management control systems that it uses a broader scope and follows a new method of literature review to management research, namely, systematic review. The paper focuses on thematic analysis of the review only. The insights extracted from the are articulated and presented in a management framework. In addition, paper identifies different gaps in the literature that require further .