Towards a Theory of Performance Measurement System Design

Bahr C, Tang W, Ulherr V, Matzner M (2026)

Publication Language: English

Publication Type: Conference contribution, Conference Contribution

Publication year: 2026

Publisher: Springer

Series: Lecture Notes in Computer Science

City/Town: Cham

Book Volume: 16607

Pages Range: 17-28

Conference Proceedings Title: Design for Better Futures: Beyond the Science of the Artificial. Prototypes and Research-in-Progress. 21st International Conference on Design Science Research in Information Systems and Technology, DESRIST 2026, Münster, Germany, June 8–10, 2026, Proceedings, Part III

Event location: Münster DE

ISBN: 9783032285690

DOI: 10.1007/978-3-032-28570-6_2

Abstract

Deconstructing abstract socio-material systems into actionable design imperatives is essential for translating organizational change requirements into effective IT artifacts. While the design of performance measurement systems (PMS) is often considered a routine design task, the alignment of organizational strategy and requirements with technical constraints remains a complex challenge. This RIP paper suggests using imbrication theory as a lens to conceive a nascent design theory for designing PMS. Using the exploratory case of PMS design at a medium-sized IT service provider, we provide initial insights on how material constraints of existing PMS serve as the primary driver for technological change and the design of a new PMS, translating into two design problems: the design of a technical and conceptual subsystem.

Authors with CRIS profile

Charlotte Bahr Lehrstuhl für Digital Industrial Service Systems Willi Tang Lehrstuhl für Digital Industrial Service Systems Martin Matzner Lehrstuhl für Digital Industrial Service Systems

How to cite

APA:

Bahr, C., Tang, W., Ulherr, V., & Matzner, M. (2026). Towards a Theory of Performance Measurement System Design. In Samir Chatterjee, Shirley Gregor, Gregor Kipping, Gunjan Mansingh (Eds.), Design for Better Futures: Beyond the Science of the Artificial. Prototypes and Research-in-Progress. 21st International Conference on Design Science Research in Information Systems and Technology, DESRIST 2026, Münster, Germany, June 8–10, 2026, Proceedings, Part III (pp. 17-28). Münster, DE: Cham: Springer.

MLA:

Bahr, Charlotte, et al. "Towards a Theory of Performance Measurement System Design." Proceedings of the 21st International Conference on Design Science Research in Information Systems and Technology, DESRIST 2026, Münster Ed. Samir Chatterjee, Shirley Gregor, Gregor Kipping, Gunjan Mansingh, Cham: Springer, 2026. 17-28.

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