Performance Measurement and Capitals

Monica Bartolini (), Fabio Santini () and Riccardo Silvi
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Monica Bartolini: University of Bologna
Fabio Santini: University of Perugia

Chapter 8 in Integrated Reporting, 2013, pp 127-145 from Springer

Abstract: Abstract This chapter focuses on the most important characteristics that Key Performance Indicators (KPIs) should have in order to reinforce their informative effectiveness in stakeholders’ decision processes. To this aim, we discuss the role that KPIs can potentially play within Integrated Reporting (IR)—i.e. measuring the ability of the company to create value, by increasing or transforming its tangible and intangible capital. Moreover, given the lack of a generally accepted model for measuring and communicating the integrated performance of a company, this chapter introduces a theoretical framework in accordance with IR guidelines and principles. It provides an innovative perspective that contributes to integrate internal- and external-oriented performance measurement systems.

Keywords: Strategic Objective; Performance Measurement System; Corporate Financial Performance; Integrate Reporting; Intangible Capital (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-02168-3_8

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DOI: 10.1007/978-3-319-02168-3_8

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