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)....

The article considers theoretical aspects of the applied strategic innovative analysis based on the innovative balanced scorecard element to be applied in the research process of the strategic innovative organization activity aspects. The methodology of the research is the Balanced Scorecard...