A systematic literature review on Hybrid performance measurement systems in hybrid organizations

• Autor(a) principal: Engel, Viktoria
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/104699
• topic: Hybrid organization; Social enterprise; Systematic literature review; Performance measurement system; Domínio/Área Científica::Ciências Sociais::Economia e Gestão

A hybrid organization is defined as one single enterprise that has to manage multiple logics by pursuing different goals simultaneously. This makes it difficult for hybrid organizations to apply accurate and standardized accounting techniques.Consequently, this thesis presents a Systematic Literature Review of published research articles concerning current Performance Measurement Systems within hybrid organizations, exclusively in ABS-ranked accounting journals. Based on a predefined search strategy, 181 research papers were identified, of which 56 articles were included into the review. The selected 56 articles were published between the years 1997-2019. The thesis defines a review process by developing a review protocol and analysing the results of the review.