“…Measurement can have impacts on, for example, the exploitation of external capabilities (Grafton et al, 2010); behavioral factors of a firm, namely, understanding, motivation, and focus on improvement (de Leeuwa and van den Berg, 2011); or the employees' motivation, learning opportunities, decision-making opportunities, and achievement of goals (Ukko et al, 2008). In addition, the impacts of performance measurement depend on the way it is used (Pavlov and Bourne, 2011).…”