Leadership

This article addresses a fundamental question: How can strategic performance measurement systems remain effective in dynamic environments, and how can they support strategic alignment without constraining managerial action? The article claims that traditional, stable performance measurement systems are ill-suited to dynamic contexts. Instead, it argues that strategic performance measurement systems must be designed to be flexible […]

This article addresses a critical question: How may management control systems (MCS) contribute to organizational inertia and decline? Drawing on a longitudinal case study of Nokia, the article shows that MCS can, indeed, have a critical influence on inertia – the inability to enact internal change in the face of significant external change – and on