A previous draft of the paper was presented at the Performance Measurement Association Symposium at INSEAD, 27-29 July 2003The article of record as published may be found at http://dx.doi.org/10.1108/13683040310509250Although some individuals argue that the public, private, and not-for-profit sectors are fundamentally different in many ways, the three sectors have many similarities. The similiarities present opportunities to interact and learn from each other. Focusing on the similiarities in the organizations rather than the differences can facilitate the exchange of ideas and learning across the sectors
