Unveiling Research Trends in Performance Measurement Systems: A 40-Year Bibliometric Study

The research employed a bibliometric analysis utilizing the Scopus database up to December 2023. To gather pertinent publications in any language, we utilized the search query TITLE-ABS-KEY("performance measur* system" OR "performance evalu* system") AND (LIMIT-TO(SUBJAREA,"BUSI")) within the Scopus database. This search query encompassed titles, abstracts, and keywords, broadening the search scope to ensure the inclusion of significant articles related to Performance Measurement Systems (PMSs), even if they did not explicitly mention the term "performance measurement system" and “performance evaluation system” in their titles. Figure 1 illustrates our search strategy. This initial search yielded a selection of 1903 publications. Additionally, in this study, the asterisk symbol (*) was employed in the search query to broaden the search output. In databases such as Scopus, using the asterisk (*) as a wildcard character alongside a keyword like "perform" enables the search for variations of words that begin with the letters "perform." This encompasses terms such as "performance," "performing," "performs," and other related variations.本研究采用文献计量分析方法，使用截至2023年12月的Scopus数据库。为收集任意语言的相关文献，我们在Scopus数据库中使用了如下检索式：TITLE-ABS-KEY("绩效度量*系统" OR "绩效评估*系统") AND (LIMIT-TO(SUBJAREA,"BUSI"))。该检索式覆盖标题、摘要与关键词字段，以此拓宽检索范围，确保纳入与绩效度量系统（Performance Measurement Systems，PMSs）相关的重要文献，即便此类文献的标题未明确出现“绩效度量系统”与“绩效评估系统”术语。图1展示了本研究的检索策略。本次初始检索共获取1903篇文献。此外，本研究在检索式中使用星号（*）以拓展检索结果。在Scopus等数据库中，将星号（*）作为通配符与“perform”类关键词结合使用时，可检索到以“perform”为词首的词汇变体，涵盖“performance”“performing”“performs”等相关变体形式。