Performance measurement systems in an era of complexity, uncertainty and grand challenges

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Gianluca Vitale
Anno di pubblicazione 2024 Fascicolo 2024/2 Suppl.
Lingua Inglese Numero pagine 10 P. 5-14 Dimensione file 236 KB
DOI 10.3280/MACO2024-002-S1001
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The current uncertain and emergency environment is challenging business man-agement like never before. Companies are called to face many complex and wicked problems affecting society on a global scale. Climate change, global pan-demics, social inequalities, war conflicts, digital transformation, and energy supply shortages are only a few of the critical issues companies must deal with daily. Per-formance measurement systems and management control practices can have a key role in addressing such a turbulent environment. Accordingly, the literature has recently started investigating their role in supporting companies facing societal “Grand Challenges”. The scientific debate on this topic is intense but still in its in-fancy leaving open wide research areas that need to be further explored and inves-tigated. The articles included in this volume fuel the ongoing debate by analysing the role of performance measurement systems and management control tools in several contexts and under uncertain and emergency conditions.

Parole chiave:Performance measurement systems; Sustainability, Digitalization, So-cietal Grand Challenges

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  • Sustainability performance measurement systems: a systematic literature review and research agenda for (a better) future Gianluca Vitale, Alberto Rosignuolo, Angelo Riccaboni, in Measuring Business Excellence /2025 pp.609
    DOI: 10.1108/MBE-09-2024-0155

Gianluca Vitale, Performance measurement systems in an era of complexity, uncertainty and grand challenges in "MANAGEMENT CONTROL" 2 Suppl./2024, pp 5-14, DOI: 10.3280/MACO2024-002-S1001