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More than twenty years ago, a revolution was announced. A number of academics and practitioners claimed that a new way of thinking about business performance was needed in order to cope with new competitive conditions, and that the ranks of companies enlisting in this revolution were growing daily.
The rebellion was chiefly against the common habit of treating financial figures as the cornerstone of performance measurement (PM) instead of one set of measures amongst a vast array. Once begun, this revolution would have never end until a new philosophy of PM would have taken root in the business world. Today - in spite of the numerous "calls to arms", all the troops lined up on the battlefield, and with the many good fights - a lot questions still remain unanswered. Is the PM revolution over or it is still brewing? Are we going to celebrate a victory or suffer a defeat? Do the new PM tools and techniques really work or are they just more hype? Where - if at all - are the radical and irreversible changes actually heading to in PM practices?
PART 1 The PM revolution
CHAPTER 1 - Why a revolution?
CHAPTER 2 - What a revolution?
CHAPTER 3 - 20 years later...
PART 2 Activity-based management
CHAPTER 4 - The activity-based revolution
CHAPTER 5 - How to implement an activity-based PM system
CHAPTER 6 How to use an activity-based PM system: operational ABM
CHAPTER 7 - How to use an activity-based PM system: strategic
CHAPTER 8 - When to use an activity-based PM system
PART 3 Balanced Scorecard
CHAPTER 9 - The balanced scorecard revolution
CHAPTER 10 - How to implement a balanced scorecard PM system
CHAPTER 11 - How to use a balanced scorecard PM system
CHAPTER 12 - When to use a balanced scorecard PM system
PART 4 Beyond budgeting
CHAPTER 13 - The beyond-budgeting revolution
CHAPTER 14 - How to implement a beyond budgeting PM system
CHAPTER 15 - How to use a beyond budgeting PM system
CHAPTER 16 - When to use a beyond budgeting PM system
Stefano Baraldi is full professor of Management Control and Performance Measurement at Università Cattolica S.C., Milan, Italy.