The objective of the research, and paper, is to determine first whether or not the accounting abstraction appears to dominate the manager’s perceptions of the physical reality of the firm’s utilization of its physical assets, and second, whether changes in the accounting abstraction (e.g....

Purpose – The purpose of this paper is to develop and apply a framework that examines the effectiveness and efficiency of managing knowledge in organizations for competitive advantage. Design/methodology/approach – Reviews knowledge management and strategic cost management literatures to...

Despite several studies on the importance of Performance Measurement Systems (PMS), often their implementation is considered insufficient or unsatisfactory. This situation is motivating research on several issues: PMS design and focus, cultural and technological aspects, and the specific...

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance...

Recent literature on financial reporting underlines that, in order to meet the changing needs of business reporting users, more information with a forward-looking perspective should be provided, with a focus on those factors that are responsible for longer- term value, including non-financial...

Purpose – Increased business competition requires even more rapid and sophisticated information and data analysis. These requirements challenge performance management to effectively support the decision making process. Business analytics is an emerging field that can potentially extend the...

Purpose – For over 20 years, management control literature has indicated the importance of supporting the strategy development and implementation process with strategic performance measurement systems (SPMS) and integrating traditional financial indicators with a set of multidimensional...