The ability of a company to deal with uncertainty and turbulence is an issue which has attracted increasing attention in recent years, due to the negative effects of the financial crisis. In this context, the paper has the aim of exploring whether the consideration of risk in a budgeting process...

The purpose of this paper is to examine the balanced scorecard (BSC) adoption experience amongst organisations in connection with the strategy map design. Using survey data from managers of 91 Italian organisations the paper seeks to verify whether the development of the strategy maps affects...

There have been substantial changes in business performance measurement in the last 20 years, which has led to the development of new performance-measurement frameworks, of which the Balanced Scorecard (BS) concept is considered to be among the most popular. The BS has been widely implemented in...