Purpose – Through an illustrative case study, the paper seeks to demonstrate the implementation and use of new performance improvement software. Design/methodology/approach – Past research in the field of performance measurement and management has tended to focus on what to measure. The...

Purpose – This paper seeks to analyse the characteristics of performance measurement and management systems in public organizations and to highlight the main factors driving performance in this sector. Design/methodology/approach – A literature review is carried out in order to outline the...

Purpose – Performance measurement and management (PMM) is a key practice to drive modern businesses. The literature available in this field highlights a certain maturity regarding performance measurement systems, while few frameworks have been proposed for PMM, which is today's target. Hence...

Performance measurement and the balanced scorecard is becoming ubiquitous. However, this paper will argue that some of the early work on performance measurement and management conducted in the early part of the twentieth century has been overlooked by more recent writers. In particular,...

Purpose – In recent years, performance measurement and management (PMM) has received much attention from researchers and practitioners. Despite the growing use of PMM systems, companies experience difficulty in implementing such systems, with consequent risk of partial benefits or total goal...

Purpose – This paper compares balanced scorecard and intellectual capital and finds important differences between their theoretical underpinnings, which suggest that the breath of indicators will work differently in organisations. Design/methodology/approach – Analysing texts about balanced...