Special issue on Integrating global organisations: the role of performance measurement systems

Citation

(2006), "Special issue on Integrating global organisations: the role of performance measurement systems", Journal of Accounting & Organizational Change, Vol. 2 No. 1. https://doi.org/10.1108/jaoc.2006.31502aaa.004

Special issue on Integrating global organisations: the role of performance measurement systems

Guest Editors

Cristiano Busco(University of Siena, Italy – busco@unisi.it)

Elena Giovannoni(University of Siena, Italy – giovannoni@dii.unisi.it)

Robert W. Scapens(Manchester Business School, UK – robert.scapens@mbs.ac.uk)

The last 20 years have witnessed a massive transformation in business organisations, especially in multinational organisations, which have been forced by intense competition and the globalisation of markets to re-define their strategies, structures and processes. This has led to increases in mergers and acquisitions, and has encouraged multinational organisations to secure competitive advantage through innovations in product, production and information technologies. This process is continuing today, and it could be argued that the ongoing alignment of "local" business processes with "global" corporate strategies is the major challenge that multinational organisations face as they continuously learn and change "the way they do things" to compete and succeed within their business arena.

This special issue of the Journal of Accounting & Organizational Change aims to explore the nature and role of performance measurement systems within the processes of managing global organisations and, in particular, the way in which financial and non-financial resources are integrated and managed through a common organisational language. Such a language, which both comprises and also extends the traditional financial measurement system, is coming to be seen as an integral part of the ongoing process of adaptation (to the changing market conditions) and integration (across the different functions, businesses, subsidiaries), which characterise the management of global corporations. When embedded within the corporate culture, a measurement-based language can be used by business leaders to integrate, on an ongoing basis, the diverse elements of global organisations, to integrate new organisational units following mergers/acquisitions and to co-ordinate responses to situations of crisis which may require rapid organisational changes to meet the demands of a turbulent market environment. Creating and maintaining such a measurement-based language challenges the specific knowledge, capabilities and skills of the accountants who have to provide the heterogeneous and more complex information which organisational leaders and front-line managers expect from such broadened systems of performance measurement and accountability.

The special issue will welcome inter-disciplinary papers on the following (not exhaustive) themes:

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  The contribution of performance measurement systems to the processes of learning and organisational change.

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  The management of change initiatives, such as the introduction of balanced scorecard, six-sigma, etc.

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  The role of performance measurement systems in organisational leadership and knowledge management.

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  Incentives and performance measurement systems.

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  The relationship between organisational culture, corporate governance and business strategy, and performance measurement systems.

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  Performance measurement systems and the implementation and use of ERPs and SEMs.

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  The linkages between performance measurement systems and modern management techniques, such as value-based management, total quality management, and balanced scorecards.

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  Designing and implementing organisational scorecards, dashboards and KPIs.

Deadline for submission:

The deadline for submissions is 31 December 2006. Accepted papers will be published in 2008. Please prepare your manuscript according to JAOC guidelines. For details, visit www.emeraldinsight.com/info/journals/jaoc/jaoc.jsp. All enquiries and electronic submissions of papers should be sent to Prof. Cristiano Busco – busco@unisi.it.