Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent incompleteness” of PMS, the authors seek to...

Purpose – This study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank. Design/methodology/approach – Using institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting...

Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent incompleteness” of PMS, the authors seek to...