[Editorial]
This Special Issue is a selection of papers presented to the third Management Control Journal Workshop on “Research perspectives in Performance Management”, held in Pisa on 23-24 July 2014 and it provides valuable insights into Italian research on performance management. The final picture is broad and it offers different views on the objectives, theories and methodologies. A total of five papers out of thirteen are included in this Special Issue. Starting with a review, Gaia Bassani and Cristina Cattaneo in “Performance management systems and strategy: state of art in Italian journals” disclose the perspectives and the contents of Italian academic journals on Performance Management Systems (PMSs). Their review is based on papers selected from the ESSPER database from 1980 to 2013 and it focuses on 34 papers that have been frequently published since 2000. Their analysis takes into consideration the distinction used in the international literature between PMSs which provide support for strategic decisions and PMSs which are implemented to develop and execute a defined strategy. The papers reviewed are predominantly normative, they are mostly conceptual and the debates appear more fragmented than in the international context. Furthermore, some suggestions to Italian researchers are provided, such as leveraging the holistic research approach towards Italy’s Economia Aziendale to answer the questions about PMSs that are frequently asked in the international arena. […]
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Cinquini L., Norreklit H. (2015), “Management Control” Special Issue: Research perspectives in Performance Management, Management Control, Special Issue 2, pp. 5-12, Doi: 10.3280/MACO2015-002001
