Purpose The purpose of this article is to synthesize the topics, conceptualizations and
measurements of value-based management (VBM) and to suggest a research agenda …

Purpose–This paper aims to review the literature on the balanced scorecard (BSC) system.
The BSC may well be one of the most popular performance measurement systems, but this …

While the performance effect of value-based management (VBM) has been debated in
practice and academia, recent research suggests that little is known about contingency …

Despite the widespread use of value-based management (VBM) in European companies,
studies investigating the reasons for the differences in its sophistication remain scarce and …

Environmental uncertainty is a major determinant in many managerial decisions and
evaluations. Yet, there is no consensus what constitutes a valid measure of uncertainty to …

While recent studies indicate that value-based management (VBM) helps owners in aligning
managerial interests (ie, decision-influencing role), little evidence is provided for its support …

Top management support is often proclaimed as a crucial factor for the successful use of
value-based management (VBM). Moreover, recent research indicates that CFOs play a …

We examine the relationship between the use of value-based key performance indicators in
a firm's management control system and the dynamics of working capital (WC). We …

With global challenges like climate change and, of course, the crisis of capital markets in the
recent past stakeholder oriented management receives enhanced attention whereas …

This paper empirically investigates whether corporate sustainability performance (CSP)
affects information asymmetry (IA) for European firms listed in the STOXX Europe 600 from …