Exploring the roles of performance measurement systems in strategy implementation. The case of a highly diversified group of firms

The purpose of this paper is to explore the links between strategy implementation, performance measurement and strategic alignment within a highly diversified group of firms. A mix of qualitative and quantitative approaches was used, and data were gathered in two different periods. In the first phase, preliminary interviews were followed by a survey across all the firms of the group and by semi-structured interviews in four companies. Semi-structured interviews were conducted four years later to explore changes in both strategy and performance measurement systems (PMSs).