Purpose – Scholars in the field of performance measurement tend to use the term business performance measurement (BPM) systems without explaining exactly what they mean by it. This lack of clarity creates confusion and comparability issues, and makes it difficult for researchers to build on...

This introductory editorial to the special issue “IC at the crossroads: theory and research” explains the rationale and background to the studies. In addition it outlines reasons why the field of intellectual (IC) capital is at the crossroads. It seems that awareness of the importance of IC...

Purpose – Intangible assets are seen as critical drivers of future performance for most organizations. For this reason many managers endeavor to better measure and manage those intangible value drivers. This article explores the challenges of measuring and managing intangibles....

The balanced scorecard (BSC) is a management tool that helps to align behavior of all employees to the organization’s strategy. Research suggests that about half of large US firms have already adopted the BSC and many more are considering implementation. Organization‐wide implementation of a...

This paper provides an overview of Fujitsu’s sense and response approach towards performance management. It is demonstrated using a case example of call center performance as part of Fujitsu Services. Call centers (or contact centers) are often used as case examples of how not to measure and...

Business performance measurement (BPM) is a fast evolving and diverse research field which features highly on the agenda of academics and practitioners from functions including general management, accounting, operations research, marketing, and human resources. Utilizing a citation analysis this...