Giovannoni, Elena; Maraghini, Maria Pia - In: Accounting, Auditing & Accountability Journal 26 (2013) July
performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the … require further investigation. This paper provides new insights on the challenges involved in the development process … (such as the balanced scorecard and the integrated report) for integrated PMS. Through an analysis of the PMS development …