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The evolution of performance measurement systems (PMS) during a merger & acquisition process

datacite.subject.fosCiências Sociais::Economia e Gestão
dc.contributor.advisorVieira, Rui
dc.contributor.authorRiscado, Daniel Madeira de Barros Pio
dc.date.accessioned2026-08-14T10:04:33Z
dc.date.available2026-08-14T10:04:33Z
dc.date.issued2008-07
dc.date.submitted2008-07
dc.descriptionA Work Project, presented as a part of the requirements for the Award of a Masters Degree in Management from the Faculdade de Economia da Universidade Nova de Lisboa
dc.description.abstractThis paper attempts to answer why it is so important to have a well defined strategy and, more importantly, how to implement it and align it with Performance Measurement Systems (PMS) in order to achieve its goals. It studies the use of budgeting before and after a Merger and Acquisition (M&A) process based on a real case scenario of Opway. In order to analyze it, both Otley (1999) and Simons (1995) frameworks were used. This case revealed that an M&A process brings a large number of opportunities, but also problems (e.g. the shock of cultures) and so requires new strategies as well as new PMS to be aligned with. Budgeting proved to be a useful tool but it also showed that PMS may be improved in order to attain Opway’s objectives. As a conclusion it is believed that Balanced Scorecard (BSC) is able to answer this need. eng
dc.identifier.urihttp://hdl.handle.net/10362/205349
dc.language.isoeng
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectStrategy
dc.subjectPerformance Measurement Systems (PMS)
dc.subjectBudgeting
dc.subjectBalance Scorecard (BSC)
dc.subjectKey Performance Indicators (KPI's)
dc.titleThe evolution of performance measurement systems (PMS) during a merger & acquisition processeng
dc.typemaster thesis
dspace.entity.typePublication
thesis.degree.nameMestrado em Gestão

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