Social media profoundly influences organizational practices. While being a communication channel in which companies continue to pivot their investments, top managers are still skeptical about their usefulness. Marketers struggle to assess social media marketing effectiveness, as traditional measurement methods lack compatibility with social media dynamic, interactive nature. Understanding the challenges firms encounter in measuring social media marketing performance is essential to streamlining and enhancing this process. However, a comprehensive view into these challenges remain limited, as existing research is fragmented and often adopts narrow, disconnected perspectives. This study conducts a systematic literature review to identify the key challenges in measuring social media marketing performance and to propose solutions. Drawing on the management accounting literature related to the “development” and “use” of performance measurement systems, we provide an integrative framework outlining the core activities in the social media marketing performance measurement process, associated challenges, and potential solutions. By fostering a holistic, interdisciplinary approach, this study seeks to advance both academic understanding and practical applications in the field, while laying the foundations for future research
