Performance measurement systems in an era of complexity, uncertainty and grand challenges

The current uncertain and emergency environment is challenging business management like never before. Companies are called to face many complex and wicked problems affecting society on a global scale. Climate change, global pandemics, social inequalities, war conflicts, digital transformation, and energy supply shortages are only a few of the critical issues companies must deal with daily. Performance measurement systems and management control practices can have a key role in addressing such a turbulent environment. Accordingly, the literature has recently started investigating their role in supporting companies facing societal “Grand Challenges”. The scientific debate on this topic is intense but still in its infancy leaving open wide research areas that need to be further explored and investigated. The articles included in this volume fuel the ongoing debate by analysing the role of performance measurement systems and management control tools in several contexts and under uncertain and emergency conditions.