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Market deregulation in the utilities sector has led to increased competition and rising customer expectations in both established and new markets. This, in turn, has forced organisations such as electricity and telecoms to make rapid, enterprise-wide changes on an increasingly frequent basis which in turn has led to problems with alignment. Misalignment can occur at many levels and can result in misused resources, loss of competitiveness, excessive cycle times, higher costs and loss of agility. The purpose of this paper is twofold. Given the lack of overarching theory, the paper begins by borrowing from contingency, dynamic capability and organisational learning constructs, to explore the role that performance measurement models can bring to improve the alignment between business strategy and functional strategy (level 1 alignment). Second, the paper analyses the role of performance measurement models in developing functional practices aligned with supply chain management (SCM) strategies (level 2 alignment).

The study adopts an exploratory theory-building approach using four case studies. These are used as key supply chains in both established and new business areas within two longitudinal university-industry research partnerships (each of three years duration). Data from repeat interviews (n=42), focus groups (n=10), documentation and observations is analysed and forms the basis for the development of a conceptual framework and a set of related propositions. The data analysis followed Radnor and Boaden's (2004) method for analysing interpretive research.

The findings show the role and impact of performance measurement models and methods on alignment at two levels, i.e. level 1 alignment – between business strategy and functional (SCM) strategy, and level 2 alignment – between the functional strategy (SCM) and SCM routines and practices.

To date, there are few studies which explore the development of theory and practice in relation to the role and impact of performance measurement models and methods in improving organisational alignment. This exploratory theory building study makes a contribution to this gap through the development of the conceptual framework and propositions.

The aim of this paper is to explore an important but relatively uncharted territory: the actual functioning of performance measurement systems (PMS) in their organisational context. The objective of the paper is to document the ways in which managers go about aligning operational measures with their organisation's strategy in practice.

This research adopts an interpretive multiple‐case approach in order to gather rich data on the strategies used in managing operational PMS. Data were collected from detailed interviews with managers and supervisors in four government agencies.

The expectations were that the operations managers would adjust their performance measures to support the changes in strategy. This was not the case. All the interviewees employed one or more tactics to cope with the tensions between strategy and performance measures. The ten tactics identified are collected into three strategies; do‐nothing strategy, pseudo‐realigning strategy, and distracting strategy.

This paper casts some doubt on the practice, rather than the principle, of strategy‐aligned performance management. More work needs to be carried out to ascertain how other, both for profit and public sector, organisations deal with these tensions in practice.

From a practitioner point of view it raises the question as to whether senior managers are exerting sufficient control over the alignment issue or providing suitable tools, methods or indeed incentives to bring alignment about.

The paper highlights a gap between theory and practice and suggests that the way to ensure implementation of “modern management methods,” might be to deal firstly with the issues of relevance, timeliness, structure, integration, and symmetry.

The purpose of this paper is to study the alignment measurement in collaborative networks, using the fit concept and predictive performance measurement as its main enablers. A performance prediction approach is used in order to control a collaborative business network based not only in present and past performance measurements of each partner, but also taking into account the future behaviour of the intra‐ and inter‐organisational processes performance.

An exploratory case study was applied to a Brazilian collaborative network and mathematical approaches normally used in control theory were adopted to support alignment measurement.

The use of predictive measurements to manage the alignment between the results of inter‐organisational processes and performance targets set by the collaborative network.

This approach was applied in a specific supply chain network, based on three industrial companies. For other network typologies it will be necessary to evaluate the alignment that can be achieved.

This predictive approach makes it possible to manage performance pro‐actively using feedforward and feedback control. Therefore, tools that consider performance estimation are used based on a data fusion approach, with a proper combination of leading and lagging measurements, which make it possible to use forecasting methods and tools to achieve good predictions.

The paper introduces an approach to alignment measurement leveraged by the new paradigm of performance prediction and presents an alignment metric for collaborative networks.

The aim of this paper is to explore the longitudinal alignment between performance measures and business strategy. Moreover, the paper will probe the role of business improvement models as a key catalyst in this alignment process. Since the late 1980s performance measurement has become topical with ever‐increasing interest in the subject. The increasing interest has been driven by the rapidly changing business environment and strategy, in both the private and public sectors. A literature review covering the current issues concerning performance measurement was undertaken, emphasising the development of performance measurement in relation to business strategy. The continual alignment of performance measures and frameworks with business strategy is stressed. Also, business improvement models are reviewed as possible mechanisms for enabling this alignment. Following this review, a longitudinal case study approach, based on a five‐year university/industry learning partnership with an international aerospace organisation, was used to investigate alignment between performance measures and business strategy. The findings of the study confirm that performance measures linked to strategy are more effective. Moreover, the alignment between the measures, measurement framework and the strategy must be continually reviewed and treated as a dynamic and complex issue, rather than a linear mechanistic relationship.

This paper discusses and integrates the concept of complexity in the performance measurement and management (PMM) theory by providing a comprehensive framework to design and evaluate the overall coherence alignment of an indicators hierarchy in unstable and changing environment.

An original, comprehensive and dynamic framework has been proposed and then applied on a sample case of a large-scale retail trade (LSRT) company, starting from relevant frameworks and criteria in the scientific literature.

This research shows that organizational changes may significantly impact the coherence alignment of an organization's indicators hierarchy. In addition, it finds that even though the alignment at the operational level is obtained, its effectiveness should be evaluated in relation to the organization's strategic orientation. Indeed, without assessing the strategic alignment of an indicators system, an aligned hierarchy at the operational level could lead to ineffective results.

This paper focuses on the topic of measuring the coherence inside an indicators hierarchy, which seems not to be addressed in the literature. Thus, it opens a new research stream, integrating the studies on performance indicators with an essential element that often causes flawed performance measures in organizations.

Organizations could adopt this framework to design effective PMM systems and maintain them in light of the organizational changes.

This study introduces different metrics to evaluate the coherence and alignment of an indicators system, being one of the few research studies to address this topic in the context of complex and changing environments.

Strategic alignment remains a key area of focus among business executives. Methods exist with which to determine the type of alignment a firm is following and there has even been research into the factors which aid and hinder the achievement of alignment. What is currently lacking is a financial performance metric with which a firm can benchmark itself against its competition controlling for industry classification or similar alignment perspective. This paper explores the financial performance and alignment of over 500 firms over the past five years. From these data, a regression equation to measure performance controlling for alignment perspective and industry classification is proposed. Such an equation provides firms with an idea of where they stand, on average, within their respective industry and among firms following the same alignment perspective. Implications for managers are also discussed as well as general strategies for managers to facilitate and enhance information technology investment.

This paper aims to address an important theoretical shortcoming in the conceptualization of internal alignment by investigating the cognitive processes involved in aligning operations with strategy and the role of performance measurement (PM) in sustaining these processes.

A theory-building study investigates the process of using PM to drive the implementation of a new strategy in a large beer manufacturer in Italy. The study uses a sensemaking perspective to theorize the findings. Data were collected through semi-structured interviews, field observations and company documents.

This study develops a theoretical model suggesting that establishing and maintaining internal alignment occurs through seeking, assembling, adjusting and finalizing the meaning of how strategic priorities inform local action. PM plays a central role in this process by providing interpretive support.

This article advances a cognition-centred view of internal alignment that complements the behavioural aspect of the phenomenon emphasized in prior literature.

Using PM for aligning operations with strategy is a complex and iterative process that requires time and effort and generates temporary stability. Managers may need to complement traditional approaches to alignment with providing space for sensemaking.

The paper proposes a view of internal alignment as an ongoing interpretive process that is sustained by PM. This process brings about the consistency of meanings that generates strategy-consistent behaviours.

The chapter proposes to investigate online reputation of hospitality brands and its measurements. Brand reputation is generally defined as an overall appraisal of a company by its stakeholders, which is the result of the company's past actions and predictions about the company's future (Ferguson, Deephouse, & Ferguson, 2000). Being viewed as the opinion shared among a group of stakeholders (Dowling, 2008), it plays an important role in the tourism industry. With the progress of Information Communication Technologies (ICTs), reviews and user-generated contents of destinations and of hospitality companies together with the related emerging brand reputation can influence consumers' behaviors and choices. Brand reputation analysis could be more useful in the hospitality brand management when integrated with brand image and brand identity analysis, mainly because in tourism businesses and destinations, brands are typically affected by an inherent fragility determined by the service nature of products (Casarin, 1996). According to Biel (1991), the meanings that consumers assign to a brand are synthesized into brand associations formed by the components perceived to underlie the brand's image. As well as brand reputation, strong, positive and unique associations reinforce a brand and increase its equity that requires significant internal brand identity efforts, which should create a corresponding brand image through integration in overall marketing programmes (Keller, 2003). It makes sense to develop an analytical research approach that compares online brand reputation (OBR) with brand association matching as a measure of the alignment between brand identity and brand image in hospitality companies. This comparative analysis emerging from brand reputation, brand image and brand identity analysis can reveal divergent situations (i.e., high brand reputation and low brand association matching) and orient brand managers in reviewing online brand communication. Brand reputation and brand image analysis will be contextualized in an online community as a social setting that is considered to be a new type of market (Muniz & O'Guinn, 2001). We focus on hospitality online communities populated by consumers and other actors such as influencers and bloggers: their brand perception could be separately compared with brand identity that we will extract from company communications including presentational information and brand-related press releases found on websites, nonfinancial narrative from annual reports, and interviews with managers published in mainstream media sources. In our analysis we will focalize on a cluster of luxury hospitality companies integrating a netnographic and text-mining techniques. We will use both the techniques in order to (1) extract and study brand associations in terms of brand reputation, brand image, and brand identity; (2) develop indicators of brand reputation and brand association matching; and (3) discuss their utility in the management of the hospitality company brands.

The purpose of this paper is to propose a research approach to investigate brand alignment by exploiting textual data from online brand communities in the coffee industry. Specifically, consumer brand associations from user-generated content (UGC) and company brand associations from firm-generated content (FGC) are explored to measure the alignment between brand identity and brand image. The selected context of research is the beverage industry wherein companies are called on to develop appropriate digital websites and brand communication strategies to enhance the consumers' brand experience.

The authors introduce a research approach that integrates netnography with text mining analysis. Since brand associations were the basis of the study’s analysis, the authors focused on text mining procedures, providing data (co-occurrences) corresponding to brand associations that consumers perceive and that the company communicates. Data were used to develop the measurements of brand alignment.

The main findings of this research highlight the importance for both scholars and practitioners of determining brand alignment of beverage products in online communities. Knowing the alignment between the way a company communicates its brand identity and how this is perceived by consumers allows for effectively reviewing brand communication.

Although the combined analysis of the alignment between brand image and brand identification has received attention in marketing literature, most scholars have neglected how to measure brand alignment. This is a need for many marketing managers in the coffee industry who are now moving in digital environments where the role of consumers is not that of receivers of brand communication but rather that of cocreators of brand value.