Purpose: The purpose of this paper is to analyze three characteristics of strategic alliances in Italy to estimate their influence on financial performance. The authors test how alliance complexity, strategic planning and accounting control influence revenue growth, asset growth and EBITDA...

Purpose – Performance measurement and management (PMM) is a key practice to drive modern businesses. The literature available in this field highlights a certain maturity regarding performance measurement systems, while few frameworks have been proposed for PMM, which is today's target. Hence...

Purpose – The purpose of this paper is to review the literature in the field of performance measurement and management (PMM) for small and medium enterprises (SMEs) and large companies and propose a research agenda for the future. Design/methodology/approach – This paper provides an update...

Purpose – Recently, performance measurement and management (PMM) has received increasing attention from both the academic and industrial environments. Companies that try to use PMM systems report experiencing implementation problems including goal incongruence. Based on a discussion of the...