Based on a series of corporate surveys, the paper reveals the peculiarities of strategy processes in Russian companies. The data suggests that the fragile balance of power between the top management and the dominant owners leads to establishing of sets of hardly combined goals. The necessary...

For years, researchers have suggested that the alignment of performance measurement systems with strategic goals can motivate managers to take actions that are consistent with a firm's strategy. Recently, various performance measurement systems (e.g., balanced scorecard) have been developed to...