Giovannoni, Elena; Pia Maraghini, Maria - In: Accounting, Auditing & Accountability Journal 26 (2013) 6, pp. 978-1008
Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent incompleteness” of PMS, the authors seek to...
