Purpose: The aim of this study is to find and explore the relationships between organizational culture, management Systems and the implementation and Operationalisation aspects of Performance Measurement Systems (PMS). Design/methodology/approach: The relevant literature on organizational culture, Organizational behavior, Strategic management and management accounting, in the context of performance measurement systems, will be examined. A structured questionnaire will be used to survey the views of the top management teams of a suitable sample of organizations. The survey implementation process will follow four steps: pre-‐notification, initial mailing, first follow up and, second follow up. Findings: As this is a developmental paper, it is not possible to provide definite findings at this point. However, it is anticipated to find out relationship between Culture, Management systems and PMS. Practical implications: The findings of this study will provide managers with better understanding of the relationship between organizational culture, management systems and PMS. This will in turn help them to provide a successful PMS. Originality/value: No research has been done to find out the relationship between organizational culture, management systems and two aspects of PMS, namely implementation and operationalisation aspects, using a large-‐scale sample approach. The findings of this research therefore will provide useful insights and methods for future researchers in this area
