the step (d) “Reporting and results utilization” could be affected by the following
difficulties: first, the need for producing valid and effective presentations/reports
for different kinds of stakeholder; second, the connection between performance measurement and performance management, related to the fact that the evidences
of the analysed data should be turned into actions taken in order to improve the
performance (Lebas, 1995; Neely et al., 1995; Neely, 1999); and finally, necessity of
the implementation of an organizational change process to improve performance
(Kueng, 2000).