This study extends prior balanced scorecard (BSC) research by incorporating the effects of uncertainty, payment schemes and the strength of causal relations proposed in the performance measurement model (PMM) on the budgetary dynamics. Our analysis was restricted to two strategic business units...

Airport privatization has led to the emergence of new industry players enabling them, it is claimed, to raise additional capital, improve efficiency, reduce costs, generate new revenue streams and engage in new commercial airport investments in the market economy. A question remains about the...

The Balanced Scorecard (BSC) proposes four dimensions to represent business performance: Financial, Customer, Innovation and Internal Business, and Learning and Growth. Surprisingly, little attention has been paid to the BSC as a valid construct representing performance. Despite surveys...

The aim of this chapter is to develop a performance measurement framework for understanding the relationships among drivers of customer profitability in internet companies. We recognize an opportunity to improve management control systems for internet companies, where performance measurement...

This chapter investigates if and how the introduction of an Enterprise Resource Planning System (ERPS) influences the information characteristics quality, timeliness and complexity. Subsequently we analyze whether the influence of an ERPS adoption on these information characteristics has an...

Based on the more than 120 papers presented at the fourth conference on Performance Measurement and Control, this paper examines the current state of research in this field. It examines the diversity in research settings, theoretical backgrounds, research designs, and topics covered. The picture...

Regression analysis is a commonly applied technique used to measure the relationship/predict/forecast of comparable units. A set of comparable units is some group of entities each performing somewhat the same set of activities. In this chapter, we will apply a modified version of our recently...

It has long been recognized that R&D plays a key role in the global battle for technological leadership. However, due to intense competition and rivals' imitations, firms are not always able to reap rewards from their innovations. Mario Kafouros theoretically and empirically examines the impacts...