For operational and strategic pertinence, performance indicators should be organized in a system which is based upon a fuzzy and complex causal model. This model can be built through process analysis. It should be attention-sparing, cause-effect explicit, ergonomic and coherent. Its only justification is catalysing collective learning processes.
LORINO, P. (2001). Les indicateurs de performance dans le pilotage de l’entreprise. Dans: Indicateurs de performance. 1st ed. Hermès Sciences, Lavoisier, pp. 49-64.