Performance Management Information Systems as IT Artefacts: Characterization and Theorization from the User´s Perspective

Calls have been made to characterize and theorize performance management information systems (PMIS). In this study, we propose to characterize the PMIS artefact with an approach that returns the user perspective to the forefront. The PMIS of sixteen SMEs are characterized from their users´ perspective in terms of their specific attributes as systems dedicated to managing performance. The variety of contexts and configurations of these systems is of particular interest while looking for the principles that underlie their empirical manifestations. Results provide a conceptual framework for the characterization, design and evaluation of PMIS artefacts.