Digital transformation is the process that a company must undertake to connect its operational model with all stakeholders to respond to ongoing market effective changes in technological trends and to create the conditions for anticipating future trends. This article introduces and explains the...

Purpose – This paper is concerned with identifying the role(s) of the individual employee(s) in the value creation process of three network‐based business models that are analyzed through case studies. The paper aims to focus on how the relationships between the network‐partners internally...

Understanding of the relationship between the costs of the firm and the value the firm provides to its customers is the key to the ability of the firm to reach its profit potential. From this perspective the firm needs to have a thorough understanding of its activities, their costs and their...

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...