This case study is applicable both as an exam question and as a case study for class discussion. It allows for a broad discussion of most topics covered in both undergraduate and graduate courses in strategy or management accounting. Due to its breadth, the teacher can easily adjust the required...

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)....