Metaverse: Value creation and performance measurement across physical and digital world

This study provides a first conceptualization of the Metaverse from a strategic management perspective and advances performance measurement approaches for the Metaverse value creation. Specifically, the study aims to provide an in-depth analysis of Metaverse and the related implications on the value creation processes of the companies. In order to achieve this goal, we performed a detailed literature review on digital transformation, Metaverse and performance measure-ment topics. Thus, we have developed a theoretical framework useful to facilitate the implementation of successful strategies in the Metaverse and subsequent mon-itoring and evaluation of achieved results. The paper provides relevant contributions in theory and practice. From a theoreti-cal perspective, the results contribute to the strategic management and perfor-mance management literature streams, extending them to the dimension of the “digital world”. From a practical perspective, the results identify new performance measurement and new indicators useful for companies and practitioners to under-stand the link between Metaverse and value creation paths. Future studies should integrate the theoretical analysis with explorative empirical investigations.

Parole chiave:Metaverse, Value creation, Strategic management, Digitalization, Per-formance measurement.

• The Great Filter? A Preliminary Study on Metaverse and Sustainable Food Consumer Nadia Palmieri, Flavio Boccia, Assunta Di Vaio, Daniela Covino, in Sustainability /2025 pp.2069
  DOI: 10.3390/su17052069

Rosita Capurro, Raffaele Fiorentino, Stefano Garzella, Stefano Marciano, Metaverse: Value creation and performance measurement across physical and digital world in "MANAGEMENT CONTROL" 1/2024, pp 131-154, DOI: 10.3280/MACO2024-001007