The second criterion states that the companies should be significant for the analytical framework adopted. This criterion was assessed by an additional multiple choice question in the survey, which aimed to identify whether the companies had a PMS for over five years and employed it to support improvement and change initiatives. The reasoning underpinning this question is that the design and implementation are prerequisites for the use of a PMS, according to Neely et al. (2000). Finally, the third criterion sought to identify whether the companies provided appropriate conditions to be studied during the field research. As a consequence, an intensive personal contact among researchers and companies was established.