“…Within workplaces, performance measurement systems aim to identify what should be measured and support the organisational controls, and therefore involve “setting goals, developing a set of performance measures, collecting, analysing, reporting, interpreting, reviewing, and acting on performance data” (Smith and Bititci, 2017, p. 1209). From an organisational control perspective, a performance measurement system resembles a technical control system that focuses on planning, performance measures, targets and performance monitoring (Smith and Bititci, 2017; Garengo and Betto, 2022; Ojiako et al., 2022). Therefore, regardless of the definition, as summarised in Table 1, targets and monitoring practices are at the core of performance measurement systems (Franco et al ., 2007; Melnyk et al ., 2014).…”