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
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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
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