Authors: Rosa Lombardi; Andrea Caputo; Giuseppe Russo; Vincenzo Formisano
Addresses: Department of Research, Link Campus University, Via Nomentana, 335, Rome, Italy ' Lincoln Business School, University of Lincoln, Brayford Pool, Lincoln, LN6 7TS, UK ' Department of Economics and Law, University of Cassino and Southern Lazio, Italy ' Department of Economics and Law, University of Cassino and Southern Lazio, Italy
Abstract: This paper presents an analysis of the management control systems, introducing a useful instrument to summarise performance achieved from the organisational network model, with a view to establishing the competitive advantage and the creation of value on the long-term. The research approach is based on the qualitative methodology. The research is developed according to the study of national and international literature. The contribution proposes theoretical proof to support the new management control instrument for contractual networks: the business network scorecard. The approach adopted for the development of the network management control instrument (business network scorecard) refers to the principles of the balanced scorecard and value creation. So, the reporting system of network performance aims at highlighting the joint results of an economic-financial nature as well as those of an intangible nature. Through a logic of interception of large aggregates, the results achieved by the network are proposed through the matrix of network objectives, the multidimensional network model, including perspective indicators, four indicators of synergy and the comparison report of joint and individual performance of companies.
Keywords: management control systems; business networks; contractual networks; firm performance; balanced scorecard; BSC; business network scorecard; BNS; network management control; value creation; perspective indicators; synergy indicators.
International Journal of Applied Management Science, 2015 Vol.7 No.4, pp.269 - 286
Received: 13 Jan 2015
Accepted: 29 Apr 2015
Published online: 27 Nov 2015 *