The topic of Performance Measurement and Management has been investigated for more than twenty five years leading to more than thirty five methods around the world, developed either by researchers or more pragmatically by practitioners, in order to define and implement indicators. Most of them are more oriented for the definition and few for the implementation. Other are simply a list of recommended PI's. Several studies have been done to compare some of these methods and to explain the reasons of PI's implementation failures. The objectives of this paper is to go deeper in detail in the comparison and in a second time to define a generic framework that could help to detect what should contain a generic method for Performance Indicator System definition and implementation and what is the knowledge that must be included in this kind of method to be more efficient.