Purpose – The aim of this study is to investigate both the path taken by companies in order to survive in a competitive environment and the factors that have favoured or limited their development. Design/methodology/approach – The study was carried out using a retrospective approach....

Purpose – This is a conceptual paper. Its purpose is to compare the performance measurement of manufacturing and tourism industries from a value chain perspective. Design/methodology/approach – The paper achieves its objective by reviewing the relevant literature from both manufacturing and...

Purpose – The tourism industry consists of various players and tourism demand is met by the joint efforts of these players. However, it seems that there is no attempt in the tourism management literature proposing frameworks or models, which can assist the tourism companies, evaluate and...

Purpose – Existing research evaluating the effect of performance measurement (PM) on performance produces conflicting results, indicating that the effect is poorly understood. This paper aims to address this problem by proposing a theoretical model of the effects of PM on performance....

The use of performance measurement systems and the balanced scorecard has been on the increase, and there is now a trend amongst practitioners and academics to prescribe that rewards should be linked to the measurement system. However, little research has been done in this area. This paper...

Purpose – This paper aims to review the developments in performance measurement over the last 20 years, reflecting on the past and projecting into the future. Design/methodology/approach – The author presents a personal reflection on research and practice. Findings – The paper identifies...

Organisations devote time and effort to the development of strategic performance measurement (SPM) systems. Many articles have been written on how to design and implement this type of system. However, few studies have addressed the issue of why some organisations are better able to “manage...