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Attention-based View (ABV) has been a neglected stream of thought in performance measurement system. This research synthesizes and integrates the fragmented literature on features of attention-based advantages of performance measurements, and applies using performance measurements as platform for attention that drives resource investment and appropriate behaviors to meet performance expectations. The research exploits empirical data obtained from star-classified hotels in Myanmar, with the assistance of the Ministry of Hotels and Tourism. The model, accompanied by three hypotheses, was validated by the use of structural equation modelling (SEM). The discussion leads to share the concepts of many important theories pertaining to the disciplines of performance measurements, such as theories of stimulus-response (SR) and JD-R (Job Demand-Resource), cognitive theory of behavioral control, and institutional theory and logics of performance measurement systems (PMS). As such, this research provides a theoretical and practical base for performance measurement systems to be aligned to human resource management (HRM) through the JD-R concept, and activity-based costing which is illustrated by the model itself. The SR model of performance measurements allows the performance measurement systems to exploit organizational behaviors to stimulate effective behaviors needed.