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