Bénet, Nathalie; Deville, Aude; Naro, Gerald - In: Journal of Applied Accounting Research 20 (2019) 1, pp. 120-132
Purpose: Kaplan and Norton proposed the strategy map as a way to overcome the weaknesses of the balanced scorecard (BSC), but this approach may not be enough. The purpose of this paper is to present a strategic management control package composed of three systems from strategic management and...