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The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding of a specific organisation’s PMS. At the same time, it should preferable be simple so that it could be used even in practice. The framework adds to earlier work by Malmi and Brown (2008), Ferreira and Otley (2009), Broadbent and Laughlin (2009), Bedford and Malmi (2015) and Johanson et al. (2001).

The paper is theoretical but has also been applied to a Swedish municipality. The purpose of the latter was to understand if the framework is feasible so far.

The authors hold that the framework in its present form is useful to use as an analytical tool even if it needs to be subjected to further development.

The paper addresses an issue that is continuously …