Purpose – The purpose of this paper is to introduce alternative perspectives on “new” business reporting models as they appear in the “thought pieces” in this special themed section of AAAJ . Design/methodology/approach – The paper employs a literature based analysis and critique....

Purpose – The aim of this paper is to debate various critical issues in the implementation and use of the balanced scorecard (BSC) as a management control tool. Because there is no self‐evident solution to these critical issues, they are termed dilemmas. Design/methodology/approach – The...

Purpose – This paper discusses how to choose a measure or set of measures for the purposes of evaluating and rewarding general managers' performances. Design/methodology/approach – The paper describes a set of criteria that is useful for evaluating any measure or set of measures. Then it...

Purpose – The purpose of the paper is to examine how organisational experimenting with total quality management (TQM) and the balanced scorecard affects the bundling of design characteristics associated with these innovations in a Swedish central government agency. Design/methodology/approach...

Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic planning and performance monitoring system. The study explains...

Measuring the value of a public service broadcaster (such as the BBC) is particularly pertinent today given the growing pressures on public service broadcasting. The opportunities offered by digital technologies, increasing demands for accountability, and the upcoming UK Charter Review have all...

Purpose – Performance evaluation in supply chain management (SCM) is not a straightforward task. This becomes even more complicated while evaluating a process industry supply chain because of its inherently different characteristics. The purpose of this paper is to suggest a method to evaluate...

Purpose – The purpose of this paper is to help Taiwan TV‐shopping companies to effectively select the key capabilities by introducing a multiple criteria decision‐making method, the analytic network process (ANP), that has been employed in many areas of managerial decision making....

Purpose – To determine the current state of knowledge related to performance measures and their degree of implementation in small and medium enterprises (SMEs) in England. Design/methodology/approach – The paper starts with a literature review and then goes on to discuss the methodology...

Purpose – The purpose of this paper is to find a means of connecting strategic management and operative performance measurement. Design/methodology/approach – The paper focuses on the balanced scorecard (BSC), its levels of use and utilization, the influence of specific features, the most...