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Purpose

This paper aims to review the developments in performance measurement over the last 20 years, reflecting on the past and projecting into the future.

Design/methodology/approach

The author presents a personal reflection on research and practice.

Findings

The paper identifies seven issues for management, seven issues for research and three enduring dilemmas.

Originality/value

The paper highlights a number of areas where developments from academic and practitioner co‐creation have not been widely adopted in practice.

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