Quality assurance of information in performance measurement systems

The objective of this paper is to develop and empirically investigate a conceptual framework for quality assurance of information in performance measurement systems. Three different strategies that may be applied for improving the quality of information in performance measurement systems are elaborated upon: craftsmanship, communicative actions and pragmatic assessment. These three strategies focus on different aspects: the craftsmanship strategy pays attention to the procedures that generate information; the communicative action strategy draws attention to the information itself; and the third model, pragmatic assessment, looks at how performance measurement influences decision making from a holistic perspective. Each of the strategies employs different tactics for ensuring quality of information. Based on empirical identification and elaboration of the three strategies, we argue that they have complementary roles.