DOI: 10.36347/sjebm.2016.v03i09.004

Pages: 456-462

The present study was to analyse the practices of performance measurement of Moroccan firms then the study of their explanatory factors. However, achieving these goals require the use of an analytic framework capable of understanding the different dimensions of performance, the Balanced Scorecard is one that is widely used. The results led to two major conclusions. First, the content of performance measurement system is consistent with the balance established by the Balanced Scorecard. Second, five factors relating to the degree of structural centralization, size, perceived environment uncertainty, competition intensity and differentiation strategy have significant effects on the diversity of performance system measures.