research, extensive experience with CSFs and KPIs. The purpose of the case study research was to identify the behavioral factors that are the most important to the implementation and regular use of the performance management system at those organizations. Generally, in a performance management system implementation project, three stages can be distinguished: (1) the starting stage (S), in which the organization decides to implement a performance management system; (2) the development stage (D), in which CSFs, KPIs, and the BSC are developed; and (3) the use stage (U), in which the organization starts to use the performance management system (Kerklaan et al., 1994; Kaplan and Norton, 1996). In each stage, identification took place of those behavioral factors that were the most important to a positive end result of that stage and the overall project. In addition, the stage that was the most important to the overall success of the project was identified. In total, forty behavioral factors were researched (Exhibit 3).
Classification Scheme Part
Influence on Stage
Managers accept the need for performance management.
system – Development
Managers have an active role during the development stage of the performance management system project.
Managers agree on the starting time.
Managers have been involved in decision making about the project starting time.
Managers are informed about the status of the performance management system project.
Managers are actively communicating about the performance management system project.
Managers understand the meaning of KPIs.
Managers are involved in defining KPIs.
system – Content
Managers have insight into the relationship between KPIs and financial results.
Managers do not get discouraged by the collection of performance data.
Managers have insight into the relationship between strategy and CSFs/KPIs.
Managers have insight into the relationship between business processes and CSFs/KPIs.
Managers are involved in setting KPI targets.
Managers’ KPI sets are aligned with their responsibility areas.
Managers have insight into the relationship between cause and effect.
Managers are involved in forecasting.
Managers trust good-quality forecasts.
Managers’ activities are supported by KPIs.
Managers’ frames of reference contain similar KPIs.
Managers are involved in making the CSF/KPI/BSC reporting layout.
Managers understand the CSF/KPI/BSC reporting.
Managers trust the performance information.
Managers are involved in making analyses.
Managers trust good-quality analyses.
Managers use the CSFs/KPIs/BSC that match their responsibility areas.
Managers’ information processing capabilities are not exceeded by the number of CSFs/KPIs.