On the Nature and Scope of Performance Information

Performance management (PM) is pervasive and practised by managers through various performance information systems and processes across a broad range of functional domains. The present paper reviews ontological attributes used in PM research to distinguish between different types of performance information (PI). It develops a conceptual framework that specifies, interrelates, and organises PI types previously discussed in PM research primarily two-by-two. The proposed conceptual framework enables a multi-dimensional characterisation of the nature and scope of PI, helps bridge PM discussions across different functional domains and highlights PI types critical in understanding the relationships between the purpose and design of PM.