The literature on performance measurement is primarily based on strategy with minimal focus on tactical or operational measures. Much academic research focuses on the strategic performance measures in larger multinational sectors, with
SME viewpoints being explored as an after-thought. “The Balanced Scorecard” is the key framework when considering strategy in larger multi-nationals (Kaplan and Norton, 2006) along with a more recent example such as “The Performance Prism” (Neely et al., 2002). Other frameworks such as Medori and Steeples, and Laitinens