This essay (a) exposes our experience at asset managers around performance attribution; (b) proposes a new way to extract the main strategies that are ultimately responsible for the dynamics of the portfolio and can become a best practice to attribute performance by design for those agents with...

The purpose of this paper is to understand how the motives for a Balanced Scorecard (BSC) adoption and organizational fit interact with the design and sustainability of a BSC adoption. We follow up on 10 Danish organizations that were showcased as best-practice adopters 15 years ago and identify...

Challenged by criticisms of NPM-based performance measurement, and starting from a performativist stance, we reconceptualize performance measurement as a relational enactment. Rather than as a mere human-based practice of representation, we conceive of performance measurement as a set of...