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The purpose of this paper is to present situational, goal, and implementation diagnostic questions to guide the early stages in the development of a corporate sustainability performance measurement system (SPMS).

The paper highlights that measuring corporate sustainability is a complex problem. It argues that significant time must be devoted to defining sustainability in the corporate context, surveying the internal and external environments in which the corporation operates, establishing goals and objectives for the SPMS, identifying how the SPMS will be used, and identifying resource needs at the very beginning of the process to create a SPMS. Key questions that must be addressed in each of these areas are highlighted and discussed.

The situational, goal, and implementation diagnostic questions will help decision‐makers to structure thinking and discussion around the key issues that all meaningful corporate SPMS will need to address. The diagnostic questions will help corporate decision‐makers understand their current situation, the challenges in developing a robust SPMS, the desired end state, and the options available.

The diagnostics are conceptual models and it is recognized that there is no optimal set of questions that will apply to all cases. With that in mind, the paper notes opportunities for additional research.

The diagnostics focus attention on the often neglected early stages of developing a corporate SPMS. They offer a novel approach to highlighting the key questions that must be addressed at the very beginning of the process. The diagnostics will be of interest to both researchers and practitioners in corporate sustainability performance measurement.

Although prior researchers have consistently established a significant relationship between different strategic stances and organizational performances across different research contexts, the mechanisms underlying this link remain unclear. This study attempts to fill this gap in the literature by testing the mediating effect of the use of strategic performance measurement systems (SPMS) on the relationship between strategic stances (prospector, defender, and reactor) and organizational performance in the public sector.

This research is based on data collected by surveying 224 managers at public organizations in the Turkish Republic of Northern Cyprus (TRNC) and conducts an analysis using structural equation modeling (SEM).

The study findings show that prospector strategy is positively associated with organizational performance through the use of SPMS. The reactor strategy was negatively related to organizational performance through the use of SPMS. The defender strategy shows mixed results in terms of its effect on the use of SPMS and organizational performance.

The results obtained here provide strong evidence of the vitality of the use of SPMS for efficiency and effectiveness as a mediator between prospector strategy and organizational performance. To extend this position, future researchers could incorporate other contingent variables, such as structural autonomy, or use experimental design methods during economic austerity in the aftermath of the coronavirus disease 2019 (COVID-19) global pandemic.

This study represents an attempt to address public administration literature' general calls for grounded research that spells out to practitioners how different strategic stances are likely to affect the use of SPMS to achieve organizational performance levels in the public sector. The present study extends the public administration literature by examining the unexplored linkage of the use of SPMS through which strategic stances influence organizational performance in major public sector organizations.

Grounding on resource orchestration theory, this paper aims to study the relationship between the way buying companies use their supplier performance measurement systems and the performance improvements obtained from suppliers, with relationship trust identified as a mediator in the previous link.

The authors design a conceptual model and test it through structural equation modelling on a final sample of 147 buyer-supplier responses, collected by means of a dyadic survey.

Results suggest that the buyer company may achieve the most by balancing a diagnostic and interactive use of the measurement system, as they are both positively related to supplier performance improvement. Furthermore, relationship trust acts as a mediator in case of the interactive use, but not for the diagnostic. This type of use negatively affects relationship trust, due to its mechanistic use in the buyer-supplier relationship.

The authors’ results contribute to the current academic debate about supplier performance measurement system design and use by analyzing the impact of different supplier performance measurement system uses, and highlighting their relative impact on relationship trust and supplier performance improvement. From a methodological perspective, adopting a dyadic data collection process increases the robustness of the findings.

The purpose of this paper is to empirically investigate the impact of a mature supplier performance measurement system (SPMS) adoption all along its lifecycle phases (i.e. design, implementation, use and review) on the suppliers’ performance.

The research hypotheses have been tested on a final sample of 147 pairs of buyer-supplier responses, collected by means of a dyadic survey involving manufacturing firms and one key supplier of their choice. The research framework has been tested through a structural model using PLS regression.

Considering the joint effect of all the four SPMS phases on supplier performance, the findings show that the system use and review play a prominent effect: the former have a positive impact on supplier quality, delivery and sustainability performance; the latter positively affects supplier delivery, innovation and sustainability. A mature design displays a positive effect on supplier sustainability performance, while a mature implementation results to negatively affect supplier innovation performance. Finally, cost performance is not impacted by any of the four phases.

This study contributes to the open debate regarding the relationship between SPMSs and actual supplier performance improvement. In particular, the lifecycle perspective is introduced to clearly distinguish among each phase of adoption and assess their relative impact on supplier performance. Besides, the dyadic nature of the study allows to investigate different subcomponents of supplier performance jointly considering the buyer company and supplier company perspective, thus achieving a more insightful and robust information.

For over 20 years, management control literature has indicated the importance of supporting the strategy development and implementation process with strategic performance measurement systems (SPMS) and integrating traditional financial indicators with a set of multidimensional forward-looking measures focusing on the long term and linked to cause-effect relationships. Nevertheless, knowledge on the specific SPMS models used in practice and their effectiveness in supporting the managerial decision-making process is still fragmented and ambiguous. The purpose of this paper is to first analyse the SPMS models used in practice, also considering the role of strategy and firm size as drivers of adoption, thereafter analysing the capability of SPMS models to provide managers with measures that are consistent with their strategic information needs.

The research is based on a survey involving 88 Italian medium-large sized firms (or subsidiaries of multinational firms) operating on a global level.

The cluster analysis identifies two very different SPMS models used in practice. The first is the Short-term Financial Model, and as its name indicates, is based on short-term, internally focused and unconnected financial indicators. The second is the Multidimensional Additive Model, which integrates financial and non-financial measures but without a fully developed fit with the strategy. The research primarily indicates unsatisfied information needs in both clusters, presenting a significant challenge to the further development of existing SPMS models and in defining new theoretical SPMS frameworks.

The adoption of an incremental approach to SPMS, simply adding new operational and strategic non-financial measures without a real fit with the strategy does not increase the information effectiveness of the system.

The paper analyses the characteristics and use of SPMS models in practice from an exploratory perspective, defining and applying a model to evaluate the information effectiveness of SPMS.

The purpose of this paper is to investigate how the importance of different components of strategic performance measurement systems (SPMS) and their deployment influence the use of performance information from the SPMS in making strategic decisions.

Data were collected through a survey of 143 managers of Canadian public organizations.

The findings indicate that two SPMS components, namely, the importance of non-financial performance measures and the use of operational efficiency measures, have significant positive associations with performance information use for strategy implementation and strategy assessment decisions. The extent to which SPMS models were used is found to be positively associated with performance information use for strategy implementation, but not for strategy assessment, decisions. Furthermore, the relationships between SPMS variables and strategic decision making are moderated by information systems/data limitations and management’s commitment to attaining strategic goals. Managerial skills acquired through training or experience with SPMS also contribute positively to such relationships.

The results are affected by limitations associated with the survey method used.

The findings could be useful for supporting public policy, strategic decision making, public service improvement, operational efficiency, and effectiveness.

The study contributes to public management and performance measurement literature by investigating multiple determinants of performance information use in a cross-section of Canadian public organizations.

Considering the significant contribution of service sector of the whole contribution of the economics, this study aims to investigate the impact of strategic performance measurement sytstem (SPMS) on sustainability strategic outcomes in the industry through organizational learning and service strategic alignment.

Using a survey study, 158 usable data were analysed using SmartPLS.

The results show that service strategic alignment and organizational learning mediate the relationship between SPMS and performance for product differentiation companies. For cost leadership companies, the results indicate that there is no mediation of service strategic alignment and organizational learning on the relationship between SPMS and performance.

This study first provides evidence that SPMS improves performance through service strategic alignment and organizational learning for product differentiation companies in which innovation is crucial to thrive and succeed. Second, it introduces to the literature the characteristics of SPMS.

New insights of implementation of SPMS in improving companies’ performance in Indonesian financial institutions are provided.

This study aimed to develop scales to assess perceptions of coronavirus disease 2019 (COVID-19) self-protective measures (SPMs) and examine the psychometric properties based on the theory of planned behavior (TPB).

A total of 412 participants from Bangalore, India, randomly volunteered to participate in this research. The questionnaire consisted of items related to the TPB scales and demographic details.

A structural equation model showed a reasonable model fit. In total, 70% of the individuals' behavioral intentions of following COVID-19 SPMs were predicted by perceived benefits, barriers, social norms and social influence. Participants' age impacted on perceived benefits and perceived social influence and individuals' behavioral intentions of following COVID-19 SPMs, with a 13.6% difference in model prediction.

The TPB can be used as a strong psychometric property to assess behavioral determinants of COVID-19 SPMs.

The multiple performance measures in strategic performance measurement systems should be selected to represent a set of causally linked strategic drivers and outcomes. The pattern of results thus can provide information concerning the proper execution of the strategy (i.e., the performance evaluation role) and the strength of the cause-and-effect linkages assumed by the strategy (i.e., the strategy evaluation role). Unfortunately, managers’ tendency to re-evaluate the strategy when performance falls short of target is low in practice. Possible explanations include motivational and cognitive biases. We experimentally examine two decision aids, an attribution aid, and a decomposition aid, designed to help managers ease these challenges. Study 1 shows the decision aids, individually and in combination, increase managers’ tendency to re-examine a problematic strategy. Study 2 demonstrates the effectiveness of the two decision aids, when used together, under a different pattern of results and among a sample of more experienced managers.

The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature. However, the system’s capacity to positively influence the firm strategy through its impact on the firm’s peculiar internal and external capabilities, in the peculiar context of the developing countries’ financial services sector, has so far skipped a thorough academic enquiry. This study, using Indonesia’ financial services sector as its ‘site’, aims to fill this void in the literature.

The authors gleaned the study’s empirical data from financial services sector firms using survey questionnaire and analyzed it using SmartPLS. A total of 107 valid responses from management members of different financial services sector firms in Indonesia were deemed useable.

The study findings support the paper’s main thesis. The findings revealed that the strategic PMS contributes to enhancing firms’ market orientation and robustness by positively contributing to their customer-focused strategy from three distinct dimensions – competitors, customers and organizational learning.

The authors posit that an effective customer-focused strategy can be accomplished by purposefully adapting the focus of the firm’s strategic PMS to positively influence the organizational learning, which subsequently translates into the firm’s high competitiveness in the marketplace.

The unexplored link between the SPMS, firm’s internal and external capabilities and customer-focused strategy in the particular context of a developing country’s financial services sector will not only fill the current void in the literature but also instigate a new academic debate. The study will also contribute to the management accounting practice in service firms in the developing countries context.