Purpose – A shared service (SS) arrangement involves an intra-firm interrelationship, since the SS centre (SSC), operated as an independent business unit, provides services to clients who are other independent business units in the same company group. The purpose of this study is to provide an...

Purpose – The purpose of this paper is to gain deeper understanding of whether a fit between the organizational characteristics and PMS design may enhance organizational performance. This study presents evidence on PMS attributes and use as intervening variables on the relationships between...

This study aims to examine the influence of the competing values on firm performance mediated by diverse performance measurement system. With a different focus to that of Henri's (2006) concept of dominant culture, we argue that in control dominant firms, flexibility and diverse performance...