Systems and Measures of Business Performances: Literature Review and Research Streams
Journal title MANAGEMENT CONTROL
Author/s Nicola Castellano
Publishing Year 2011 Issue 2011/1 Language Italian
Pages 23 P. 41-63 File size 530 KB
DOI 10.3280/MACO2011-001003
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
Performance Measurement Systems (PMS) are designed and implemented with the purpose to guide the behavior of managers towards the achievement of company strategies. Moreover the employment of these tools is strengthen in the light of the limitations of traditional management control tools which give an excessive emphasis to financial measures thus hindering an effective comprehension of either the results obtained, or the related management drivers, or the consequent selection of management improving actions. This paper tries to analyze the most recent international literature on PMS with the purpose to underline the most discussed topics, the most employed research methodologies and the most significant findings. Following previous theoretical contribution, the papers selected have been classified considering the basic life cycle phases of PMS: design, implementation and usage. In the final section are proposed further research development streams.
Keywords: Performance Measurement Systems, Performance Measures, Balanced Scorecard, Research Methods
- Il contributo dei sistemi di RM e PM alla sostenibilità integrata: il caso B&C Speakers Lorenzo Leto, Diletta Vito, in MANAGEMENT CONTROL 3/2024 pp.113
DOI: 10.3280/MACO2023-003006 - Management Control Systems for Sustainability and Sustainability of Management Control Systems Nicola Castellano, Carsten Felden, in MANAGEMENT CONTROL 2/2021 pp.5
DOI: 10.3280/MACO2021-002001 - Impatto della crisi economica su redditività e rischio finanziario delle imprese romagnole. Una cluster analysis Stefania Vignini, Tiziana De Cristofaro, in MANAGEMENT CONTROL 3/2018 pp.157
DOI: 10.3280/MACO2018-003008 - Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un'analisi sistematica della letteratura Luca Mazzara, Francesco Bergamaschi, Giulia Leoni, in MANAGEMENT CONTROL 2/2022 pp.91
DOI: 10.3280/MACO2022-002005 - Managerial Information and Integrated Accounting Systems. The Perception of Italian Managers Sara Trucco, in MANAGEMENT CONTROL 1/2016 pp.91
DOI: 10.3280/MACO2016-001006 - La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica Elio Borgonovi, Fabio De Matteis, Daniela Preite, in MANAGEMENT CONTROL 3/2016 pp.117
DOI: 10.3280/MACO2016-003007 - Il controllo relazionale nelle destinazioni Turistiche: alcune evidenze empiriche Valeria Cataldo, in MANAGEMENT CONTROL 3/2015 pp.23
DOI: 10.3280/MACO2015-003003 - L'impatto del contratto di rete nei processi di internazionalizzazione: alcune evidenze empiriche sulle PMI italiane Andrea Venturelli, Fabio Caputo, Simone Pizzi, in MANAGEMENT CONTROL 2/2018 pp.61
DOI: 10.3280/MACO2018-002004 - Il problema dell'ambiguità nei sistemi di misurazione della performance nel settore pubblico: un'analisi della letteratura internazionale Chiara Oppi, Cristina Campanale, Lino Cinquini, in MANAGEMENT CONTROL 2/2021 pp.11
DOI: 10.3280/MACO2021-002002 - Integrating Performance and Risk in a Management Control System Claudia Presti, pp.43 (ISBN:978-3-030-87081-2)
- L'utilizzo dei dati contabili per la pianificazione economico-finanziaria: sviluppo della conoscenza e supporto decisionale Claudia Presti, Nicola Castellano, Luciano Marchi, in MANAGEMENT CONTROL 3/2021 pp.16
DOI: 10.3280/MACO2021-003002 - The performance appraisal of public/private networks. The case of home care integrated services for the elderly Nunzio Angiola, Piervito Bianchi, in MANAGEMENT CONTROL 1/2016 pp.59
DOI: 10.3280/MACO2016-001004 - Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities Eleonora Cardillo, Carmela Rizza, in MANAGEMENT CONTROL 2/2015 pp.135
DOI: 10.3280/MACO2015-002006 - Un framework integrato per la misura dell'innovazione del Piano Nazionale Scuola Digitale (PNSD) Domenico Consoli, Selena Aureli, in MANAGEMENT CONTROL 1/2018 pp.139
DOI: 10.3280/MACO2018-001007 - A field study of Value-Based Management sophistication: The role of shareholders Andrea Dello Sbarba, Riccardo Giannetti, Alessandro Marelli, in MANAGEMENT CONTROL 2/2015 pp.65
DOI: 10.3280/MACO2015-002004 - Implementazione di Sistemi di Misurazione delle Performance nelle PMI: elementi di analisi nella prospettiva del cambiamento organizzativo Nicola Castellano, Lorenzo Leto, in MANAGEMENT CONTROL 1/2021 pp.129
DOI: 10.3280/MACO2021-001007 - Performance Management Systems and Strategy: The state of the art in Italian journals Gaia Bassani, Cristiana Cattaneo, in MANAGEMENT CONTROL 2/2015 pp.13
DOI: 10.3280/MACO2015-002002
Nicola Castellano, Modelli e misure di performance aziendale: analisi della letteratura e spunti di ricerca in "MANAGEMENT CONTROL" 1/2011, pp 41-63, DOI: 10.3280/MACO2011-001003