Purpose – The purpose of this paper is to clarify the concept of innovation capability and to show how the linkage between innovation capability and performance measurement can be formed. Design/methodology/approach – The study is based on current literature of innovation capability and...

Purpose – The purpose of this paper is to examine the way strategic approach to business process management (BPM) impacts organizational performance, both its financial and non‐financial aspects, using empirical data from Croatian firms. The impact of strategic approach to BPM on process...

Purpose – The purpose of the paper is to report the findings of a study of the relation between perceived environmental uncertainty and the abandonment of traditional annual budgets. Design/methodology/approach – The paper is based on the use of data from a survey among the largest Danish...

Purpose – The purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in decision making and/or accountability, and their outcomes. Design/methodology/approach – The information...

Purpose – In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of...