Performance measurement in strategic changes
Performance measurement in strategic changes, in EPSTEIN M.J. – MANZONI J.F. – DAVILA A. Performance measurement and management control: innovative concepts and practices, Volume 20, Book series: Studies in Managerial and Financial Accounting, Emerald, 2010.
ABSTRACT
Although strategic changes and management control systems are relevant, there is the need for an evolution in the tools of performance measurement, analysis and control to understand the ability of the firms, at first, to face environmental variability and, then, to achieve objectives through the strategic change management. This study was dedicated to the issue of what measures are relevant during the strategic change process. It also proposes a multidimensional control system for strategic changes. The framework is based on: the literature review and analysis about strategic change, change management and performance measurement; a two-stage empirical research. Overall, the proposed control system can help firms in managing strategic changes.