Recent times have seen the supply side of management knowledge be it consultants, management gurus, business schools and popular press invent and diffuse countless managerial tools at a rapid-fire rate. One such tool is the Balanced Scorecard (BSC) that has been glorified and hyped as a great...

Purpose This paper aims to assess the utility of an approach to the design of multiple Balanced Scorecards within large/complex organisations, consider the relevance of “emergent strategising” in this kind of strategy implementation and explore project organisation and wider coordination...

Purpose – Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable...

Performance improvement is high on the agenda of many companies around the world and with the growing number of improvement models now available care has to be taken to adopt an approach that will yield the most attractive return on investment. This paper compares and contrasts two widely known...