Abstract: Performance measurement systems are widely used by organizations in both the public and private sectors, with the objective of improving decision making and performance. The cost associated with building and implementing these systems is high, yet many fail to deliver the expected results. This paper proposes an evaluation method and framework using an evidence‐informed theory of change. The proposed theory of change can be used to guide the evaluation of the effectiveness of implemented performance measurement systems or to inform the design of new systems.#Performance #TheoriesofEvaluation #ProgramTheoryandTheoryDrivenEvaluation #ResearchonEvaluation #Systems #SystemsinEvaluation #HowTo #Measurement #EvaluationUse