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Business Strategy Scorecard per i mercati finanziari

Author

Listed:
  • Michele Galeotti
  • Salvatore Ferri
  • Pasquale De Luca

Abstract

The company?s competitive strength in the capital market directly reflects its ability to relate and communicate with financial investors in terms of strategy and processes of value creation. In this context, in order to make more effective this relationship, it is necessary to outline a set of Key Performance Indicators (KPI), consistent with the logic of financial investors, able to fully represent the company?s strategic potentiality. It has also to be built a model of communication - Business Strategy Scorecard (BSS) for the financial markets - that, coordinating in a systematic and synthetic context these KPIs, is able to convey the essential knowledge required to value the company competitively as an opportunity of capital investment. The proposed theoretical model and the construction of the BSS have been subjected to empirical testing. The research, which took almost two years, was conducted by questionnaire and direct interviews with a significant number of companies registered to the National Association of Administrative and Financial Directors (ANDAF) and has generated significant results about the real effectiveness of the theoretical approach.

Suggested Citation

  • Michele Galeotti & Salvatore Ferri & Pasquale De Luca, 2013. "Business Strategy Scorecard per i mercati finanziari," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(2), pages 39-66.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-002003
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    References listed on IDEAS

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