Business performance measurement – past, present and future

Business performance measurement (BPM) is a fast evolving and diverse research field which features highly on the agenda of academics and practitioners from functions including general management, accounting, operations research, marketing, and human resources. Utilizing a citation analysis this paper identifies the following challenges for the field of BPM. The balanced scorecard seems to be the most influential and dominant concept in the field. Researchers are encouraged to further test and discuss its theoretical foundation and research methodology. The second challenge is to create a cohesive body of knowledge in the field of BPM.