Moullin defines the term with a forward looking organisational focus—"the process of evaluating how well organisations are managed and the value they deliver for customers and other stakeholders".[3] Neely et al. use a more operational retrospective focus—"the process of quantifying the efficiency and effectiveness of past actions".[4] In 2007 the Office of the Chief Information Officer in the USA defined it using a more evaluative focus—"Performance measurement estimates the parameters under which programs, investments, and acquisitions are reaching the targeted results".[5] Performance Reference Model of the Federal Enterprise Architecture, 2005.[6]