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  • The role of balanced, strategic, cascaded and aligned performance measurement in enhancing firm performance
    Rejc Buhovac, Adriana ; Slapničar, Sergeja
    One 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, no. 1, feb. 2007, str. 47-78)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2007
    Jezik - angleški
    COBISS.SI-ID - 17164774

vir: Economic and business review. - ISSN 1580-0466 (Vol. 9, no. 1, feb. 2007, str. 47-78)

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