search query: @journal_id 73 / total: 1728
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| Author: | Dossi, A. Patelli, L. |
| Title: | You learn from what you measure: Financial and non-financial performance measures in multinational companies |
| Journal: | Long Range Planning
2010 : AUG, VOL. 43:4, p. 498-526 |
| Index terms: | performance measurement multinational companies subsidiary companies Italy |
| Language: | eng |
| Abstract: | This study examines the factors associated with the inclusion of non-financial (henceforth as: n-f.) indicators (as: inds.) in performance measurement systems (PMSs) used in relationships (here as: r-ships) btw. headquarters and subsidiaries (here as: hqs-and-subs). Based on 141 questionnaires gathered from Italian subsidiaries (as: subs.) of foreign companies and 13 interviews with respondents, n-f. performance inds. included in PMSs refer equally to customer, internal processes and people measurement perspectives. Moreover, it is found that the inclusion of n-f. inds. is positively associated with relative performance evaluation, interactive use of PMSs, subs. size, headquarters nationality and subs. participation in the design of PMSs. Information gathered through interviews provides explanations, suggesting that the inclusion of n-f. perspectives in PMSs contributes to the strategic alignment of international organisations by supporting learning and dialogue within r-ships btw. hqs-and-subs. |
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