The state-of-the-art in performance measurement in Spain

Miguel Ángel Heras Forcada

Research output: Not indexed journal articleArticle


The introduction of performance measurement systems in Spain is still very much restricted to large companies with more than 250 employees, often subsidiaries of multinationals. In addition, most of the Spanish organizations best placed to establish performance measurement systems do not keep strictly to any specific model. Those who do can be divided into those who use the balanced scorecard model and others who adopt the EFQM excellence model as frameworks for their indicator systems.
Original languageEnglish
Specialist publicationMeasuring Business Excellence
Publication statusPublished - 1 Sept 2005
Externally publishedYes


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