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The role of balanced, strategic, cascaded and aligned performance measurement in enhancing firm performanceRejc Buhovac, Adriana ; Slapničar, SergejaOne of the most challenging topics performance measurement literature relates to the question of whether contemporary performance measurement systems improve organisational performance and how this ... improvement is achieved. Several performance measurement framework that identify causal relationships between actions and performance suggest that companies adopting these systems would improve their corporate profitability. They argue that through better alignment corporate performance is improved since the goals of managers and their bubordinates are aligned with the corporate strategy and goals and this alignment should lead to an enhanced performance. Though it is intuitively appealing, little in the literature has empirically shown how these systems have beneficial effects. We use a multiple case study approach involving a survey and in-depth interviews based on eight Slovenian companies to investigate the nediating role of management control systems' alignment in theassociation between a company's strategy and its financial performance.Vir: Economic and business review. - ISSN 1580-0466 (Vol. 9, n. 1, February 2007, str. 47-78)Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasleLeto - 2007Jezik - angleškiCOBISS.SI-ID - 17164774
Avtor
Rejc Buhovac, Adriana |
Slapničar, Sergeja
Teme
gospodarske družbe |
poslovanje podjetja |
uspešnost poslovanja |
meritve |
metode |
uravnotežen seznam ciljev |
strategija |
preizkušanje domnev |
raziskave |
analiza |
business corporations |
company performance |
business efficiency |
measurements |
methods |
balanced scorecard |
strategy |
hypotheses testing |
research |
analysis |
analysis
Vnos na polico
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Rejc Buhovac, Adriana | 18980 |
Slapničar, Sergeja | 16156 |
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