Strategic performance measurement systems (SPMS) are employed by senior management as a means of translating strategy into performance measures. Recent research suggests that this translation can lead managers to focus on personal performance measures as opposed to overall organizational strategy—a phenomenon referred to as strategy surrogation. Emerging technologies are increasingly used to operationalize SPMS via smart phone/tablet/laptop formats that inherently promote the use of small subsets of performance measures and have the potential to exacerbate strategy surrogation effects. This study explores executive managers' motivations in deploying dashboards and the resulting effect on operational managers' focus on associated performance measures. An exploratory cross-sectional field study is conducted with 27 executive to mid-level managers to establish a theoretical model explaining how and why organizations deploy dashboards and why managers use dashboards to facilitate their activities and decisions. Despite concerns over the propensity of managers to focus on performance measures and lose sight of strategic objectives (i.e. strategy surrogation), the interview data indicate that executive management intentionally designs dashboards to achieve strategy surrogation. The impact of this intentional surrogation appears to arise through operational managers' beliefs that dashboard measures align with organizational strategy and lead to improved managerial and organizational performance. However, this relationship between perceived alignment of performance measures and managerial and organizational performance is mediated by dashboard quality and information quality. These findings have important implications as the effects of SPMS on strategy surrogation are further explored by researchers, and as system designers consider the side effects of emerging technologies on effective strategic performance measurement.

战略绩效评估系统（SPMS）被高级管理层采用，作为将战略转化为绩效评估的一种手段。最近的研究表明，这种转换可以使管理者将注意力放在个人绩效指标上，而不是整体组织战略上，这种现象称为战略替代。越来越多的新兴技术通过智能手机/平板电脑/笔记本电脑格式来运行SPMS，这些格式固有地促进了性能指标的小部分的使用，并且有可能加剧策略替代效果。这项研究探讨了执行经理部署仪表板的动机，以及对运营经理对相关绩效指标的关注所产生的影响。与27位行政至中层经理进行了探索性的横断面研究，以建立理论模型，解释组织如何以及为何部署仪表板以及为何经理使用仪表板来促进其活动和决策。尽管担心管理人员倾向于关注绩效指标和忽视战略目标（即战略替代），但访谈数据表明，执行管理层有意设计了仪表板来实现战略替代。这种故意替代的影响似乎是由于运营经理认为仪表板措施与组织战略保持一致并导致改善的管理和组织绩效而产生的。然而，仪表板质量和信息质量可调节绩效衡量与管理层和组织绩效之间的关系。随着研究人员进一步探索SPMS对战略替代的影响，以及系统设计人员考虑新兴技术对有效战略绩效衡量的副作用，这些发现具有重要意义。