“…Some authors and practitioners are dedicated to designing a model of the preconditions necessary to introduce PMS, with emphasis on various aspects of organizational practices, e.g. employee buy-in, involvement in the process and proper communication of the change process (Ochurub, 2012), identifying stakeholders (de Lancer Julnes and Holzer, 2014), available human and material resources and time (Spearman, 2007), sufficient information (Tangen, 2004), defining strategy, (Eckerson, 2010), and linkages between the performance measures and the business unit's strategy (Hoque, 2014), and other.…”