LIBRI DI FRANCO VISANI

The concept of Business Performance Analytics (BPA) represents the adoption of analytical methods to support strategy control and (re)formulation. The purpose of the paper is to explore the potential support that BPA can provide for performance management systems. The study, through an interventionist approach, empirically tests a 5-step BPA framework (Raffoni et al. - forthcoming -) and provides insights for further developments. The longitudinal study, conducted at a company operating in the data-security industry, supported the analysis of BPA potential and offered a number of insights to refine the framework and shed light on critical organisational issues. This paper offers both theoretical and practical suggestions. It is one of the few attempts to investigate the potential of Business Analytics in enhancing strategic control. It provides insights in a practical framework that could be used to guide further research in the area and provides an account of potential challenges faced by businesses when trying to move to strategic control with a data-driven approach.

La gestione del rischio di approvvigionamento in catene di fornitura complesse è un argomento di notevole attualità: per il sempre maggiore interesse che vi riservano le aziende, e i diversi sistemi di certificazione (che privilegiano una profonda attenzione al rischio, al corretto approccio sociale o ambientale dell’impresa e di tutta la catena di fornitura). Il professionista degli Acquisti deve costantemente confrontarsi con questo tema ed è per lui, in primo luogo, che è stato pensato e scritto questo manuale.

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific contexts of implementation. This paper introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. Based on an exploratory survey on a group of global companies, the paper highlights the importance of measurement not fully delivered by current PMS, together with a first examination of the implementation of BPA in practice. The analysis shows a low level of adoption of BPA both for strategic and operational decisions. At the same time, companies adopting BPA have a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show the presence of the two clusters with very different approaches to performance measurement. The "advanced" one is characterized by the implementation of Business Intelligence tools, together with advanced management accounting and PMS approaches. Compared with the "basic" one, the "advanced" cluster shows a higher perception of BPA effectiveness in supporting the decision-making process and also a higher satisfaction for the contribution provided by the information system to the management action.

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. This article is based on an exploratory survey involving a sample of global companies. The empirical evidence highlights the importance of measurement and an extended dissatisfaction with current PMS. As for the implementation of BPA in practice, the results show a low level of adoption, both for strategic and operational decisions. At the same time, companies adopting BPA declare a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show two clusters of companies with very different approaches to performance measurement. Only the "advanced" are characterized by the implementation of tools of Business Intelligence, together with advanced management accounting and PMS approaches. This "advanced" approach also results in a higher perception of BPA effectiveness in supporting the decision-making process.