{"id":"https://openalex.org/W2010892129","doi":"https://doi.org/10.1016/s0890-8389(03)00058-1","title":"The usefulness of a performance measurement system in the daily life of an organisation: a note on a case study","display_name":"The usefulness of a performance measurement system in the daily life of an organisation: a note on a case study","publication_year":2003,"publication_date":"2003-10-22","ids":{"openalex":"https://openalex.org/W2010892129","doi":"https://doi.org/10.1016/s0890-8389(03)00058-1","mag":"2010892129"},"language":"en","primary_location":{"id":"doi:10.1016/s0890-8389(03)00058-1","doi":"https://doi.org/10.1016/s0890-8389(03)00058-1","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0890-8389(03)00058-1","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056687441","display_name":"Valent\u0131\u0301n Azofra","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I108103353","display_name":"Universidad de Valladolid","ror":"https://ror.org/01fvbaw18","country_code":"ES","type":"education","lineage":["https://openalex.org/I108103353"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Valent\u0131\u0301n Azofra","raw_affiliation_strings":["School of Business Administration, University of Valladolid, Avda. Valle Esgueva 6, 47011, Valladolid, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, University of Valladolid, Avda. Valle Esgueva 6, 47011, Valladolid, Spain","institution_ids":["https://openalex.org/I108103353"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Bego\u00f1a Prieto","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I46176106","display_name":"Universidad de Burgos","ror":"https://ror.org/049da5t36","country_code":"ES","type":"education","lineage":["https://openalex.org/I46176106"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Bego\u00f1a Prieto","raw_affiliation_strings":["School of Business Administration, Universidad de Burgos, Avda. Parralillos s/n, Burgos 09001, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Universidad de Burgos, Avda. Parralillos s/n, Burgos 09001, Spain","institution_ids":["https://openalex.org/I46176106"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5052186332","display_name":"Alicia Santidri\u00e1n Arroyo","orcid":"https://orcid.org/0000-0002-4082-1837","observed_orcids":["https://orcid.org/0000-0002-4082-1837"]},"institutions":[{"id":"https://openalex.org/I46176106","display_name":"Universidad de Burgos","ror":"https://ror.org/049da5t36","country_code":"ES","type":"education","lineage":["https://openalex.org/I46176106"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Alicia Santidri\u00e1n","raw_affiliation_strings":["School of Business Administration, Universidad de Burgos, Avda. Parralillos s/n, Burgos 09001, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business Administration, Universidad de Burgos, Avda. Parralillos s/n, Burgos 09001, Spain","institution_ids":["https://openalex.org/I46176106"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5052186332"],"corresponding_institution_ids":["https://openalex.org/I46176106"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":2.5143,"has_fulltext":false,"cited_by_count":32,"citation_normalized_percentile":{"value":0.89981314,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"35","issue":"4","first_page":"367","last_page":"384"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-measurement-systems","display_name":"performance measurement systems","score":0.9950000047683716},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.9779999852180481},{"id":"https://openalex.org/keywords/management-accounting-systems","display_name":"management accounting systems","score":0.7689999938011169},{"id":"https://openalex.org/keywords/employee-motivation","display_name":"employee motivation","score":0.5920000076293945},{"id":"https://openalex.org/keywords/employee-participation","display_name":"employee participation","score":0.8460000157356262},{"id":"https://openalex.org/keywords/incentive-mechanisms","display_name":"incentive mechanisms","score":0.8669999837875366},{"id":"https://openalex.org/keywords/organizational-structure","display_name":"organizational structure","score":0.7020000219345093},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.6499999761581421},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.6420000195503235},{"id":"https://openalex.org/keywords/spanish-subsidiaries","display_name":"Spanish subsidiaries","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C141571065","wikidata":"https://www.wikidata.org/wiki/Q1771949","display_name":"Performance measurement","level":2,"score":0.677707314491272},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.662710964679718},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.6503332257270813},{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.6158755421638489},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.6099491715431213},{"id":"https://openalex.org/C25343380","wikidata":"https://www.wikidata.org/wiki/Q277521","display_name":"Relation (database)","level":2,"score":0.5289093255996704},{"id":"https://openalex.org/C12532035","wikidata":"https://www.wikidata.org/wiki/Q1399956","display_name":"Performance management","level":2,"score":0.5026669502258301},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.48571664094924927},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.44790008664131165},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4369505047798157},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.43249940872192383},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.4236745834350586},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4085228443145752},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3541553318500519},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3287550210952759},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.288266122341156},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2306111752986908},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20157015323638916},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1046927273273468},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09370294213294983},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s0890-8389(03)00058-1","doi":"https://doi.org/10.1016/s0890-8389(03)00058-1","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0890-8389(03)00058-1","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W64963669","https://openalex.org/W66701225","https://openalex.org/W334375818","https://openalex.org/W653013339","https://openalex.org/W951586229","https://openalex.org/W1492155385","https://openalex.org/W1521749722","https://openalex.org/W1527311855","https://openalex.org/W1558046248","https://openalex.org/W1577379725","https://openalex.org/W1777987959","https://openalex.org/W1955934323","https://openalex.org/W1964295097","https://openalex.org/W1992974138","https://openalex.org/W2006479099","https://openalex.org/W2024571460","https://openalex.org/W2058784991","https://openalex.org/W2078054872","https://openalex.org/W2087024874","https://openalex.org/W2132477536","https://openalex.org/W2218105077","https://openalex.org/W2266059481","https://openalex.org/W3041669373","https://openalex.org/W3121847244","https://openalex.org/W3151727758","https://openalex.org/W4210747513","https://openalex.org/W4247375448","https://openalex.org/W6602696266","https://openalex.org/W6682619452"],"related_works":["https://openalex.org/W2466312618","https://openalex.org/W2182929616","https://openalex.org/W7035506749","https://openalex.org/W2778157464","https://openalex.org/W7046073386","https://openalex.org/W3123439629","https://openalex.org/W1578180368","https://openalex.org/W7110800246","https://openalex.org/W2041462098","https://openalex.org/W2746261143"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
