Purpose – Focusing on how performance management systems support control, this article seeks to provide two “next‐generation” performance scorecards – the Performance Wheel, suitable for most organizations and the Small Business Performance Pyramid, which acknowledges the unique...

Purpose The purpose of this paper is to adapt the traditional corporate portfolio management approach to the strategic management of multi-business portfolios in the public sector. Design/methodology/approach The approach presented in this paper is based on a research project conducted within...

Purpose – To heed the calls for more inquiries into the tacit behavior in the partnering process and the latent rules underpinning the success of partnerships, the purpose of this paper is to develop a process model that explains when and how partner fit triggers the generation of trust...

Purpose The purpose of this paper is to investigate the liability of foreignness (LOF) concept when entering a new market. Drawing on the past literature, the current research provides a summary of issues of the main LOF that companies face, as well as suggestions to help avoid such burdens. The...

Purpose By reviewing the overall concept of corporate political strategy (CPS), the purpose of this paper is to display a contemporary summary of issues of the diverse global CPSs. This study additionally aims to provide relevant corporate political behavioral concepts that surround a firm’s...

Purpose – To benchmark the degree to which companies in Slovenia, a country that has experienced success in its transition to a market economy, apply strategic management accounting (SMA) techniques. Design/methodology/approach – Survey data collected in Slovenia has been benchmarked to...

Purpose – The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning. Design/methodology/approach – The paper is based on an...

Purpose – The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance. Design/methodology/approach – This paper uses a case...

Purpose – The purpose of this paper is to speculate on the potentials of the system dynamics methodology to contribute to the balanced scorecard (BSC) design and implementation by producing a detailed causal relationships model that links strategic and operational objectives in a more accurate...

Purpose – The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC). Design/methodology/approach – The author's comments are based on his personal writing, teaching, speaking about, and...