There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...

With changing expectations of citizens and an increasing demand for accountability for results, performance measurement has been recognised as one of the key items of the public sector reform agenda. This subject has attracted a huge interest in the past 10–15 years. This study reviews...

The role of performance management (PM) systems has become crucial for steering small-medium enterprises (SMEs) to successfully compete during the ongoing critical economic transition. To improve decision-maker strategic learning processes, traditional PM frameworks need to be combined with...

The purpose of this paper is to assess the performance of the main Iberian container terminals in terms of efficiency. In this research are used multiple case studies to investigate the performance of ten Iberian terminals of different sizes and with different characteristics to rank them in...

The main purpose of the study is to analyse the role of performance measurement information in management, and what performance measurement information top managers use in their decision making. The study is a single case study of a company that manufactures kitchen fitments and operates in a...

The purpose of this study is to explore what is propagated as performance measurement and management (PMM) by industry analysts. The rationale for targeting industry analysts is that this group constitutes a previously largely overlooked actor within the supply of management ideas. The study...

This paper proposes a method for PMS design in SMEs and an information system (IS) compatible with the PMS formulated using this method. It also discusses the barriers for PMS and software implementation in SMEs. Both the PMS design method and the IS requirements were based on a literature...

Tenix won the ANZAC Ship Contract in November 1989 to build ten guided missile frigates for the navies of Australia and New Zealand. The ships are planned to have a service life of 25 to 30 years. Within this time period, there will be changes in the operational requirements for these vessels....

Access to three years of annual reports and bank credit managers' assessments for 63 small businesses in New Zealand provides a strong basis to evaluate and to predict whether small businesses are likely to fail. Indicators of company failure are important, even crucial, to those who provide...

The design, implementation and use of Performance Measurement (PM) systems have been studied extensively. However, the literature shows little evidence on what kind of impacts PM practises have had on, for example, the performance of the operative level of an organisation. This paper focuses on...