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This document reviews how performance indicators are currently being used in several Commonwealth countries the United Kingdom, Australia, and Canada, and identifies some of the issues associated with performance indicator development and application. It also examines whether there are any agreed upon "key", or common, indicators that can be applied universally. After briefly discussing the background of the study and defining the terminology of, the audiences for, and applications of performance indicators, the paper reviews sources of higher education data published by government, government agencies, or national university organizations, and discusses developments in the application of performance indicators. Case studies from the U.K., Australia, and Canada are used to examine five types of indicators: student indicators, such as population, progression/completion rates, destination and satiation; staff indicators; resource and financial indicators; research indicators; and estate management/physical resources indicators. The characteristics of "good" indicators and various concerns surrounding the use of indicators are also addressed. Findings suggest that performance indicators need to be related to institution objectives, should be used with other measures, and cannot presently be used to compare institutions in different countries. Appendices include lists of sources, publications, and contacts; a comprehensive list of possible indicators, and core indicators recommended by the Council of Ontario Universities. (BF)