This study examines the moderating effects of performance measurement systems (PMS), i.e. PMS sophistication (i.e. BSC-like PMS), on the relationships between internal values drivers (internal efficiency, employee commitment, organizational flexibility) and performance outcomes (customer...

Purpose – Since the introduction of the concept of the balanced scorecard (BSC) in the early 1990s, researchers and practitioners have been discussing its impact on managerial and organizational performance. However, there are still few empirical results available in favor of the effectiveness...