improvement. They describe a performance measurement questionnaire (PMQ), which
consists of three stages. In the first, general data on both the company and respondent
are collected. In the second, the respondent is asked to identify those areas of
improvement that are of long-term importance to the firm and to say whether the
current performance measurement system inhibits or supports appropriate activity. In
the third, the respondent is asked to compare and contrast what is currently most
important for the firm with what the measurement system emphasizes.
The data are collected using seven-point Likert scales and then four types of analysis are conducted. The first is alignment analysis in which the extent of match between the firm’s strategies, actions and measures is assessed