Title: Performance measurement system change: a consulting company perspective

Authors: Andrea Guerrini

Addresses: Department of Economia Aziendale, University of Verona, Via dell'Artigliere, 19, 37129, Italy

Abstract: This article explores how consulting companies develop performance measurement system change (PMSC) through an analysis of the processes, tools and techniques they adopt and the internal actors involved. Moreover, it aims to demonstrate the existence of a situational approach in changing a PMS related to the nature of services provided by each consulting company. In a multiple case study, the author selected 18 consulting companies that offer PMSC services and collected data through 36 partially structured interviews (two managers from each company) and a brainstorming session with three consultants from different firms. The data were analysed using cross-case and within case analysis and descriptive statistics.

Keywords: performance measurement; management control; consulting industry; change management.

DOI: 10.1504/IJBPM.2012.046200

International Journal of Business Performance Management, 2012 Vol.13 No.2, pp.168 - 197

Received: 03 May 2011
Accepted: 26 Jul 2011

Published online: 25 Mar 2012 *

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