Purpose: The purpose of this paper is to explore how business models (BMs) can guide the design of a performance measurement system (PMS) and to shed light on the advantages and disadvantages of using BMs as a platform for designing a PMS and identifying key performance indicators (KPIs)....

This study aims to examine whether there are differences between set roles when reviewing strategy execution in two new regions, especially when the initial period performance achievement is below target. This judgment differences will be explained through attribution theory and negativity bias...

This paper aims to develop a proposal for implementing the Balanced Scorecard (BSC) in a large Portuguese company that operates in the textile sector, intending to promote its subsequent implementation. Through a qualitative research approach, a case study was carried out, using interviews,...

The performance measurement of a great variety of enterprises is a highly complicated issue, especially taking into account that performance has a great many aspects and many variables which may, at times, be highly inconsistent with each other. The use of analytics and advanced machine learning...

This study is centered around a set of research questions that aim to explain how sustainability balanced scorecard architectures with sustainability parameters either embedded or treated as a separate perspective relate to environmental investment decision-making. The research also examines the...

In this paper the virus theory is applied to gain insight into the intra-organizational diffusion and evolution of the Balanced Scorecard. The study draws on longitudinal data about the use of the Balanced Scorecard in a Norwegian bank, by interviews with managers and rich internal documents....

Since the millennium, 14 of the 19 entrants into the Fortune 500 owe their success to business model innovations that either transformed existing industries or created new ones (Christensen & Johnson, 2009). Today, and with a good reason, the concept of business models are discussed like never...

Over the years, industrial safety management in Peru's metallurgical mining sector has become a business problem with no acceptable solution. Annual statistics reveal an average of 60-70fatal accidents in companies in this sector. This paper proposes using the Systemic Methodology to Develop and...

With the changing conditions of business conduct, Industry 4.0 means a rapid development of new technologies, increased intensity of competition and evolving globalization, thus presenting enterprises with new challenges. There is a need to transform business models into open models that make...

This paper presents the authors' methodology of a risk-oriented approach to assessing the performance of territorial bodies of the Federal Treasury of the Russian Federation. The proposed methodology consists in the application of adjustment coefficients, which account for the quality of the...