Cover -- Guest editorial -- Reconsidering the multi-sports club business model: designing effective new strategies in the face of environmental changes -- Managing costs by business model: issues emerging from the case of E-Car -- Criminal business model and the governance of seized and...

Purpose – This paper aims to consider how and to what extent it is possible to interpret a performance management system (PMS) as a typical control mechanism or in a more innovative way as a learning tool. PMSs are typically used for planning and coordination purposes. However, they may also...