4.5. Method
After having described the design process and
the experiences during the first year, it is time to
reflect on differences between the way the results
were obtained in the case study and those obtained
by other approaches. The literature discussed in
Section 2 emphasized the development of PMSs as
a design effort to translate strategy into actions,
usually at the corporate level. The organization_s
financial objectives towards shareholders as well as
the strategic actions that have been formulated to
achieve those objectives are made concrete in the
measurements and the targets set for each measure.
These actions deal with three aspects:
• the service and value the firm seeks to offer its
customers,
• the internal processes that the firm needs to execute
and improve,
• the innovation processes that enable to firm to
remain successful in executing processes, delivering
on service objectives, resulting in sound
financial performance.