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Should the CFO (or the finance group) take the lead or play a key role in overhauling the firm's performance measurement system? Why or why

Should the CFO (or the finance group) take the lead or play a key role in overhauling the firm's performance measurement system? Why or why not?

What are the major payoffs from overhauling the performance measurement system?

What are some pitfalls in design and implementation? Where does corporate culture fit in the process?

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