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ABSTRACT Purpose: This paper responds to recent calls for understanding how multiple management control and performance measurement systems are used simultaneously for managing performance, particularly in the context of SMEs. Design/methodology/approach: Data are collected during an in-depth case study of management control and performance measure...
Purpose-The current study aims to advance the understanding of the role of performance measurement systems (PMS) in the improvement of companies' performance, as well to contribute to the limited knowledge of this issue in transition economies. In order to do so, performance effects of PMS are examined, testing both dominant approaches: the perform...
According to knowledge and network-based theories of multinational companies (MNCs), the main source of MNC competitive advantage is the creation and transfer of knowledge within the MNC system. The processes of knowledge creation and knowledge transfer are extensively investigated in the present literature. However, there are issues that are still...
Cette communication a pour objectif d'étudier les pratiques de mesure de la performance des entreprises serbes et mesurer le taux d'adoption des systèmes de mesure de la performance en Serbie, nous avons mené une enquête par questionnaire, auprès de différentes entreprises serbes. Grâce aux données recueillies, nous avons pu étudier la relation exi...