More than twenty years ago, a revolution was announced. A number of academics and practitioners claimed that a new way of thinking about business performance was needed in order to cope with new competitive conditions, and that the ranks of companies enlisting in this revolution were growing daily. The rebellion was chiefly against the common habit of treating financial figures as the cornerstone of perfor-mance measurement (PM) instead of one set of measures amongst a vast array. Once begun, this revolution would have never end until a new philosophy of PM would have taken root in the business world. Today – in spite of the numerous “calls to arms”, all the troops lined up on the bat-tlefield, and with the many good fights – a lot questions still remain unanswered. Is the PM revolution over or it is still brewing? Are we going to celebrate a victory or suffer a defeat? Do the new PM tools and techniques really work or are they just more hype? Where – if at all – are the radical and irreversible changes actually heading to in PM practices?
|Numero di pagine||378|
|Stato di pubblicazione||Pubblicato - 2017|
- performance measurement