Who's responsible for KPIs

There should be cross functional collaboration to accept / validate the KPI will drive the business objectives. The heads of the operational units should "know" the cost and value drivers that roll-up / directly tie to the KPIs. Working with support/enabling functions like HR / Finance/ IT/ Marketing, a operational plan is established to execute to the KPI. No silos...every stakeholder having skin in the game. Hope this helps.

I agree with a collaborative approach. We are experts in measuring, in processes related to measuring, and in asking the questions which help someone really focus in on what is worth measuring.

They provide the meat.

I would agree and add that the top down approach is rarely accepted well and will not create buy in. People need to feel that their opinion matters rather than being told this is how you will be measured. If they can participate in creating the KPIs they will own them. You can take some suggestions in case someone is struggling with coming up with something. I will typically have a few in mind that I think may be good ones, and suggest them only if I am getting blank stares.

I quite agree with my colleagues Emerson and Christie. This applies to department members as well as heads of other departments. Furthermore, in addition to the product being valuable (the set of KPIs), the process itself can awaken others to the specific and positive impact they can have on something larger than themselves.

One of the top dangers is in measuring things that don't matter. Leading indicators are fine, and helpful, but if you get TOO many steps away from actual impact, room for creativity decreases and it's more busy work than anything else.