Management control of contractual networks: the business network scorecard

Lombardi, Rosa and Caputo, Andrea and Russo, Giuseppe and Formisano, Vincenzo (2015) Management control of contractual networks: the business network scorecard. International Journal of Applied Management Science, 7 (4). pp. 269-286. ISSN 1755-8913

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Abstract

The paper presents an analysis of the management control systems, introducing a useful instrument to summarise performance achieved from the organizational 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, 4 indicators of synergy and the comparison report of joint and individual performance of companies.

Keywords:management control system, business networks, contractual networks, performance, balanced scorecard, business network scorecard, NotOAChecked
Subjects:N Business and Administrative studies > N100 Business studies
N Business and Administrative studies > N211 Strategic Management
N Business and Administrative studies > N900 Others in Business and Administrative studies
Divisions:Lincoln International Business School
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ID Code:18581
Deposited On:10 Sep 2015 09:29

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