Drawing on the framework of Stouten et al. (2018), this chapter examines the implementation of a performance management system (PMS) in a medium-sized Italian company operating in the physics research equipment sector. Using a retrospective case study approach based on semi-structured interviews and document analysis, the chapter explores the challenges and dynamics of introducing a PMS.

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Implementing Performance Measurement Systems: A Management Accounting Change Case Study Through the Lens of Change Management

  • Lorenzo Leto

摘要

Drawing on the framework of Stouten et al. (2018), this chapter examines the implementation of a performance management system (PMS) in a medium-sized Italian company operating in the physics research equipment sector. Using a retrospective case study approach based on semi-structured interviews and document analysis, the chapter explores the challenges and dynamics of introducing a PMS.