Performance measurement system change: a consulting company perspective

被引：0

作者：

Guerrini, Andrea ^{[1
]}

机构：

[1] Univ Verona, Dept Econ Aziendale, Via Artigliere 19, I-37129 Verona, Italy

来源：

INTERNATIONAL JOURNAL OF BUSINESS PERFORMANCE MANAGEMENT | 2012年 / 13卷 / 02期

关键词：

performance measurement; management control; consulting; change management;

D O I：

10.1504/IJBPM.2012.046200

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

This article explores how consulting companies develop performance measurement system change (PMSC) through an analysis of the processes, tools and techniques they adopt and the internal actors involved. Moreover, it aims to demonstrate the existence of a situational approach in changing a PMS related to the nature of services provided by each consulting company. In a multiple case study, the author selected 18 consulting companies that offer PMSC services and collected data through 36 partially structured interviews (two managers from each company) and a brainstorming session with three consultants from different firms. The data were analysed using cross-case and within case analysis and descriptive statistics.

引用

页码：168 / 197

页数：30

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