This article explores some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the ‘inherent incompleteness’ of PMS, the research investigate whether and how these difficulties may challenge the integrating role of PMS and the eventual influence of alternative integrating mechanisms on this role.
Giovannoni, E., Maraghini, M.P. (2013). The challenges of integrated performance measurement systems: integrating mechanisms for integrated measures. ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL, 26(6), 978-1008 [10.1108/AAAJ-04-2013-1312].
The challenges of integrated performance measurement systems: integrating mechanisms for integrated measures
GIOVANNONI, ELENA;MARAGHINI, MARIA PIA
2013-01-01
Abstract
This article explores some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the ‘inherent incompleteness’ of PMS, the research investigate whether and how these difficulties may challenge the integrating role of PMS and the eventual influence of alternative integrating mechanisms on this role.
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https://hdl.handle.net/11365/44462
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