For example, EN 15341[9] identifies 71 performance indicators, whereof 21 are technical indicators, or those in a US Federal Government directive from 1999—National Partnership for Reinventing Government, USA; Balancing Measures: Best Practices in Performance Management, August 1999.
Academic articles that provide critical reviews of performance measurement in specific domains are also common—e.g.
Ittner's observations on non-financial reporting by commercial organisations,;[10] Boris et al.'s observations about use of performance measurement in non-profit organisations,[11] or Bühler et al.'s (2016) analysis of how external turbulence could be reflected in performance measurement systems.
[12] The use of performance measurement system in company is very important, but is rarely used by Small and Medium Enterprises.
By balancing both stakeholder needs and contributions, the Performance Prism provides a flexible approach suitable for various types of organizations.