Table 1 shows that among the sample firms, the average performance measurement
system contains about 25 percent financial measures, 56 percent objective nonfinancial
measures, and 19 percent subjective measures. More specifically, the most numerous are
internal operating measures (26 percent), followed by financial measures (25 percent), and lower but still non-negligible proportions of subjective performance measures (19 percent),
employee-oriented measures (15 percent), and customer-oriented measures (15 percent)