In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information...

Purpose – This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach – The approach takes the form of a...

Purpose – The purpose of this paper is to analyse the nature of societal regulatory control systems developing an analytical framework drawing from Jurgen Habermas' notion of “steering” and an understanding of “performance management systems”. It seeks to provide a conceptual language...

Purpose – The purpose of this paper is to examine the work-related attitudes (job satisfaction, job stress and the propensity to remain) of Australian academics and their association with organisational, institutional and demographic factors. Design/methodology/approach – Data were collected...

This study examines whether an intellectual capital (IC)-oriented corporate performance management (CPM) system drives corporate performance through supporting the development and accumulation of intellectual capital. Data were collected from 211 firms in Taiwan and analysed using a structural...

This article illustrates the application of the Impact Evaluation Process for the design of a performance measurement and evaluation framework for an urban high school. One of the key aims of this framework is to enhance decision-making by providing timely feedback about the effectiveness of...

As 'green' issues continue to become a global concern in the manufacturing supply chain, developing appropriate performance measurement systems for specific supply chains is imperative. Various green supply chain management strategies have been proposed in different contexts. On the other hand,...