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Business Performance Analytics: il valore emergente nei sistemi di management accounting

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  • Riccardo Silvi
  • Monica Bartolini
  • Anna Raffoni
  • Franco Visani

Abstract

Performance Measurement Systems (PMS) implementations are often considered unsatisfactory. The reasons for this situation can be related to PMS design and focus, cultural and technological issues, as well as to the specific contexts of implementation. This article introduces Business Performance Analytics (BPA) as an important framework for successful PMS design and adoption. Specifically, it defines BPA as the use of data and analytical methods to understand and control business dynamics and performance. This article is based on an exploratory survey involving a sample of global companies. The empirical evidence highlights the importance of measurement and an extended dissatisfaction with current PMS. As for the implementation of BPA in practice, the results show a low level of adoption, both for strategic and operational decisions. At the same time, companies adopting BPA declare a higher perception of relevance of statistical and mathematical tools for supporting the decision-making process. The results also show two clusters of companies with very different approaches to performance measurement. Only the "advanced" are characterized by the implementation of tools of Business Intelligence, together with advanced management accounting and PMS approaches. This "advanced" approach also results in a higher perception of BPA effectiveness in supporting the decision-making process.

Suggested Citation

  • Riccardo Silvi & Monica Bartolini & Anna Raffoni & Franco Visani, 2011. "Business Performance Analytics: il valore emergente nei sistemi di management accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 17-37.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2011-003002
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    Citations

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    Cited by:

    1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    2. Francesca Maria Cesaroni & Domenico Consoli, 2015. "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 73-100.
    3. Pier Luigi Marchini & Alice Medioli & Laura Belli & Luca Davoli, 2019. "Internet of Things e Industria 4.0. Un case study di successo di digital manufacturing," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(3), pages 11-34.
    4. Domenico Consoli & Selena Aureli, 2018. "Un framework integrato per la misura dell?innovazione del Piano Nazionale Scuola Digitale (PNSD)," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 139-164.
    5. Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
    6. Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.

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