Managerial Finance: Volume 30 Issue 8

Management accounting in the new economy: from “tangible and production‐focused” to “intangible and knowledge‐driven” MAS by integrating BSC and IC

Tom Wingren

This paper is focused on studying homogenous structure for tangible and intangible measurement systems. The aim is (1) to develop a conceptual homegenous structure for the…

The association between benchmarking and organizational performance: an empirical investigation

Adam S. Maiga, Fred A. Jacobs

This study examines the effect of four measures related to benchmarking and its successful implementation on organizational performance, controlling for size and industry. The…

A critical view on corporate governance and its performance measurement and evaluation systems

Yvon Pesqueux

Performance measurement and evaluation systems cannot be taken as “pure” tools because they are the product of a given society. That is why they take their meanings and their…

Performance measurement in governmental organizations: a contingent approach to measurement and management control

E. Pieter Jansen

In many countries, governmental organizations decentralized their organization structures, leading to an increased relevance of performance information. This paper identifies two…

Enabling integration in complex contexts: the role of process based performance measurement systems

Sergio Beretta

Managing firms in complex contexts demands high levels of integration. In order to satisfy this increasing need, firms facing competitive environments are extensively investing in…