Journal title MANAGEMENT CONTROL
Author/s Carmela Rizza
Publishing Year 2012 Issue 2012/2
Language Italian Pages 25 P. 67-91 File size 688 KB
DOI 10.3280/MACO2012-002004
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This paper concerns interorganizational performance measurement systems and investigates the connections among strategic aims of interorganizational relationships, information requirements and performance measures used in these contexts. Using the lenses of the main theories explaining the diffusion of interorganizational relationships, we draw the typical information requirements and then we proceed with the identification of the more useful interorganizational performance measures in order to monitor the achievement of the strategic aims. These theoretical considerations are synthesized into a model of connections among strategic aims, information requirements and performance measures. To support this model, a case study was carried out. In this case the strategic aims of each interorganizational relationship are analyzed by employing the different theoretical lenses so as to identify some typical performance measures linked to the strategic aims of each relationships.
Keywords: Strategic aims of interfirm relationships, Interorganizational informational needs, Interorganizational performance measurement.
Carmela Rizza, Un modello di connessione tra finalità strategiche e misure di performance nelle relazioni interorganizzative. Approcci teorici ed evidenze empiriche in "MANAGEMENT CONTROL" 2/2012, pp 67-91, DOI: 10.3280/MACO2012-002004