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Management control of contractual networks: the business network scorecard

Author

Listed:
  • Rosa Lombardi
  • Andrea Caputo
  • Giuseppe Russo
  • Vincenzo Formisano

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.

Suggested Citation

  • Rosa Lombardi & Andrea Caputo & Giuseppe Russo & Vincenzo Formisano, 2015. "Management control of contractual networks: the business network scorecard," International Journal of Applied Management Science, Inderscience Enterprises Ltd, vol. 7(4), pages 269-286.
    • Handle: RePEc:ids:injams:v:7:y:2015:i:4:p:269-286
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    Citations

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    Cited by:

    1. Selena Aureli & Mara Del Baldo, 2016. "Peformance Appraisal of Business Networks. How Small and Medium Enterprises Define and Monitor Network Objectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 35-58.
    2. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
    3. Birgit Leick & Susanne Gretzinger, 2018. "Brokerage and governance for business networks: a metasynthesis-based discussion," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 773-804, December.

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