Explanation of the OKR (Objectives and Key Results) Framework in Strategic Performance Management

One of the most persistent problems in management theory and practice is the gap between strategic intent and day-to-day execution. Businesses need to develop new performance measurement systems to help solve complex issues. One such measurement system is objectives and key results (OKRs), which has been adopted by Google with great success (Rompho, 2024). Organizations often articulate compelling visions yet struggle to convert them into coordinated action across teams and individuals. The OKR framework, short for Objectives and Key Results, emerged as a response to this challenge by offering a structured yet flexible approach to goal setting. At a doctoral level, OKRs should be understood not merely as a performance management tool but as a socio-cognitive system that links ambition, measurement, and learning within organizations. Without a clear objective, operations between departments would be disordered and inconsistent. Therefore, top management teams should first set objectives, and then distribute responsibilities down to the lower-tier management levels, where lower-tier management objectives must be consistent with those set by upper-level management (Rompho, 2024). OKRs have mainly been examined from a managerial perspective in practitioner oriented outlets, but rarely from an academic perspective. In response, OKRs need further investigation that is scientifically sound in order to address the current research gap that exists regarding OKRs as a tool that middle managers can use to enhance the strategy implementation process (Wowerath, 2026). Many highly successful organizations have adopted OKRs such as Intuit, the Gates Foundation, Adobe and Intel. After Intel implemented OKRs, Google adopted the idea, achieved great success, and expanded this idea globally. However, this concept is still being investigated and currently, no study has investigated the use of OKRs within organizations (Rompho, 2024).