Zicari, Adrián; Aldama, Luis Perera - In: Performance measurement and management control : …, (pp. 317-335). 2014
Purpose This chapter presents the cases of two State-owned companies in Uruguay: ANTEL (telephone company) and ANCAP (oil company). Since 2008, these firms have been preparing value-added statements (VAS), a report that shows how value is distributed to stakeholders. Methodology/approach...
