Are performance measures and performance indicators the same?

Yes they are.

First come measurement: what are they measuring? Are the measures congruent with their mission and stakeholder requirements? Are the measures accurate?

Then comes performance: what do the measures say about performance? This overlaps with measurement because if something is not measured, performance there cannot be judged. So, are all aspects of performance covered?

Then comes management. If a measure shows something that is judged to be unsatisfactory, how do they go about improving that performance? It might be through performance-related pay, for example. Also, the performance reports have to be presented in a way that the measurements are clear and meaningful. Eg not too much clutter or too many figures to be easily comprehended.

Again, there can be overlap right back to performance measurement because managing depends on data that has been collected by the measurement system. If that is poor (eg measuring the wrong things) management must be poor.

Hope that helps.

Thank you for your answer Much appreciated