At a time in which “change is the only constant”, the demands made of executives and junior executives are rapidly increasing. Globalization, the pressure of international competition, new forms of collaboration, modern information and communications technologies, and external and internal company networks are making growing demands in terms of effective controlling. The key to success for controlling in the future will be integration, i.e. the integration of markets, processes and values. Balanced scorecard approaches seek to address these challenges and offer support with multidimensional control systems.
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