There has been widespread adoption of the performance measurement and management systems (PMMS) including both financial and non-financial measures. Despite the literature advocating the benefits of PMMS, the empirical work is insufficient, and the synthesis of the findings is minimal. Based on the findings of prior case studies, survey research, and the normative guidelines about the design and implementation of the multiple perspectives performance measurement and management systems (PMMS), mainly the Balanced Scorecard, a questionnaire-based\ud
study was conducted to explore PMMS on the following: (1) types and extent of PMMS benefits; and (2) identification and evaluation of primary determinants of PMMS success, and complementary organisational, PMMS champion, use and design\ud
determinants. Responses were received from 135 business organisations, listed on the Australian Stock Exchange