Purpose – This paper aims to identify the specific problems faced by the Finnish public sector organizations in designing and implementing performance measurement systems (PMS). Design/methodology/approach – An understanding of the problems is obtained by examining three case organizations...

Purpose – This paper aims to focus on innovation development in enterprises with fewer than 50 employees. It explores differences in innovation capacity and in the diversity of developed innovations across the four enterprise size categories within the small manufacturing and service...

Purpose – Network‐level collaboration between different organisations is acknowledged to be one of the success factors in achieving a competitive advantage in business. However, contemporary business environments demand more suitable managerial tools and practices at both organisational and...

Purpose The purpose of this paper is to examine how a performance measurement system (PMS) can be designed for a collaborative network and to identify which factors affect such a design. Design/methodology/approach This is a single-case study of a collaborative network. The data have been...

Purpose – The purpose of this paper is to discuss whether performance measurement moderates the relationship between innovation capability and firm performance. Design/methodology/approach – The study was conducted through a web-based survey in small- and medium-sized enterprises (SMEs). A...

Purpose – The purpose of this paper is threefold: first, to evaluate how the service process of the market leader differs from the other actors’ processes and whether the service process explains the success of the market leader; second, to identify the success factors of the service...

Purpose Nowadays, maintenance companies form networks, where multiple organizations and actors can deliver value to the customers. Current literature does not take into account how the value created by the entire network can be measured. The purpose of this paper is to address this research gap...

Purpose – The purpose of this paper is to investigate the contingency factors affecting performance measurement in the service context. The paper aims to review the literature on performance measurement and synthesize it to a framework that creates a basis for analyzing measurement practices...

Purpose – This study aims to examine how to measure and evaluate the level at which the management control system of the organisation supports reflective practices. Though the literature on management control has recently recognised the value of reflection as a tool for organisational...

Purpose – The purpose of this paper is to investigate the implications of the networked and open nature of the service business on performance measurement. The literature has acknowledged that the value of service is increasingly produced by service systems, but solutions for measuring the...