measureTo quote Neely et al. (1995) “a performance measure canbe defined as a metric used to quantify the efficiency and/oreffectiveness of action” Here we differ slightly as we dif-ferentiate between a performance measure and a metric.So our definition becomes “a performance measure is theinstrument used to quantify the efficiency and/or effective-ness of action,” Therefore, a performance measure is bothquantifiable and verifiable.