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D (7)

Targets

Managers are involved insetting KPI targets.

D (8)

Balance

Managers’ KPI sets are aligned with their responsibility areas.

D (9)

Managers have insight into the relationship between cause and effect.

U (3)

Performance

Feed forward

Managers are involved inforecasting.

U (4)

management

Managers trust good-quality forecasts.

U (5)

system –

Managers’ activities are supported by KPIs.

U (6)

Feedback

Managers’ frames of reference contain similar KPIs.

U (7)

Performance

Feedback

Managers are involved inmaking the CSF/KPI/BSC reporting layout.

D (10)

management

Managers understand the CSF/KPI/BSC reporting.

D (11)

system –

Managers trust the performance information.

U (8)

Feedback (ctd)

Managers are involved inmaking analyses.

U (9)

Managers trust good-quality analyses.

U (10)

Controlled system

Management level

Managers use the CSFs/KPIs/BSC that match their responsibility areas.

D (12)

Managers’ information processing capabilities are not exceeded by the number of CSFs/KPIs.

U (11)

Managers have enough time to work with their CSFs/KPIs/BSC.

U (12)

Management style

Managers have earlier (positive) experiences with performance management.

S (4)

Managers realize the importance of CSFs/KPIs/BSC to their performance.

U (13)

Managers do not experience CSFs/KPIs/BSC as threatening.

U (14)

Managers can use their CSFs/KPIs/BSC for managing their employees.

U (15)

Controlling

Responsibility

Managers can influence the KPIs assigned to them.

D (13)

system

Managers have sole responsibility for a KPI.

U (16)

Supervision

Managers accept the promoter.

D (14)

Managers see the promoter spends enough time on the performance management system implementation.

D (15)

Managers clearly see the promoter using the performance management system.

U (17)

Relationship with controlled system

Managers and their controlling systems have a mutual trust.

U (18)

Internal environment

Alignment

Managers find the performance management system relevant due to regular evaluations.

U (19)

Managers use the performance management system regularly during the planning and control cycle.

U (20)

Managers agree on changes in the CSF/KPI set.

U (21)

Organizational

Managers are stimulated to improve their performance.

U (22)

culture

Managers work in a stable, relatively tranquil environment.

S (5)

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