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Performance measurement and control systems for implementing strategy : text and cases

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The article was published on 2000-01-01 and is currently open access. It has received 263 citations till now. The article focuses on the topics: Strategic planning & Management accounting.

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Carbon Risk Management: A Comparative Case Study of Two Companies within the Australian Energy Sector

TL;DR: In this article, the authors study how regulatory uncertainty associated with the Australian Federal government initiatives towards establishing a carbon pricing scheme has affected the perceptions and management of risks related to carbon emission reduction at the organisational level.
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Performance Implications of Environment-Strategy-Governance Misfit

TL;DR: In this article, the authors examined the impacts of matching competitive environment, business strategy, and corporate governance structure on firm performance and found that in a dynamic environment, firms pursuing a product differentiation strategy will perform better than those pursuing a strategy of cost leadership, but the performance differential is affected by the level of board independence and managerial share ownership.
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Performance evaluation and ranking of direct sales stores using BSC approach and fuzzy multiple attribute decision-making methods

TL;DR: The purpose of this study is to evaluate the performance of different products through direct sales of a firm named Shirin Asal with a combination of Balanced Scorecard, fuzzy AHP and TOPSIS so that the weaknesses of subjectivity and selective consideration of evaluators in evaluating the performance indicators are reduced.
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An assessment of business performance measurement at a petroleum refining business unit in ndola

TL;DR: In this article, the assessment of business performance measurement at a refining business unit, in Ndola, Zambia, was carried out by using a survey method through a questionnaire distributed to a sample that was selected by stratified sampling and analysing the collected data to assess the knowledge, opinions and attitudes of the respondents as regards business performance measuring in the selected organisation.

Interactive Control Systems : Review and Discussion of the Empirical Literature

TL;DR: In this paper, a review of the literature on interactive control systems (ICS) is presented, focusing on three themes poorly defined: (1) the properties, (2) the determinants, and (3) the outcomes of ICS.