Performance Measurement Systems (PMS) are extensively studied through theoretical and practical work. In the scope of practical work, a lack of empirical studies concerning the implementation stage is identified in the literature. The studies that approach this stage report several barriers, which corroborates with the need to consider the pilot stage before full implementation. This dissertation aims to: propose a conceptual framework with guidelines for the redesign of existing PMS by formally contemplating a pilot phase and carry out the redesign of an PMS through the use of an empirical study using the proposed conceptual framework. In addition to redesigning the process and evaluating the barriers faced in its implementation, the dissertation provides an evaluation of the way in which the pilot stage introduced managed to mitigate the risks mapped in the literature.