Performance measurement systems (PMS) like the BSC are not strategy neutral. They embed empirical postulates of generic strategic actions (cause-and-effect relationships) driving successful business performance and make specific prescriptions for managerial action. This paper shows that the...

Increasing pressure from low-cost competition has forced many Western companies to respond by offshoring, i.e. by relocating labor and production facilities to emerging economies (Jensen, Kirkegaard and Laugesen, 2009). This study presents an alternative strategic response, involving investments...