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The purpose of this paper is to explore the links between strategy implementation, performance measurement and strategic alignment within a highly diversified group of firms.

A mix of qualitative and quantitative approaches was used, and data were gathered in two different periods. In the first phase, preliminary interviews were followed by a survey across all the firms of the group and by semi‐structured interviews in four companies. Semi‐structured interviews were conducted four years later to explore changes in both strategy and performance measurement systems (PMSs).

This research contributes to the debate on the appropriateness of introducing PMSs as formal management control mechanisms. The analysis of data led to three main findings. First, the introduction of IT systems and specific governance mechanisms alone enabled the implementation of …