Within the field of performance measurement and management (PMM) it is well-established that more research is needed into understanding how change is managed in performance measures (PM) (Eccles, 1991; Ghalayini and Noble, 1996; Neely, 1999; Kennerley and Neely, 2002; Kennerley and Neely, 2003; Melnyk et al., 2004; Neely 2005; Bourne, 2008). Even though academics have risen to the challenge by proposing several performance measurement frameworks (Bititci et al., 2000; Bourne et al., 2000; Najmi et al., 2005; Kennerley et al., 2003) two shortcomings prevail in the contemporary thereotical base. Firstly, little research has focused on the applied practices of organisations in the industry for managing change. Secondly, the research available today takes on a management perspective rather than an organisation-wide equivalent. This has been acknowledged by Bourne (2008) that underlines the need for more collaborative research into understanding how organisations manage change in PM in practice. With these deficiencies in mind, the purpose of this paper is firstly to outline the PM review practice of an organisation within the heavy automotive industry from two perspectives, top-management and operational, and secondly to contrast the practice to theory. In order to do this, two case studies at one case company have been executed, one from each perspective. The heavy automotive industry, defined in this paper as the industry for buses, trucks, and construction equipment, is both interesting and appropriate to study in relation to the outlined phenomenon.