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This paper examines how the use of performance indicators are intertwined with the definition of managerial responsibilities and accountability mechanisms within a fuel retailing company. Following the introduction of category management in the focal company, the range of performance indicators in use is transformed with important consequence for both supplier relationships and the outline of product-markets. The paper shows performance indicators as plastic and reconfigurable intermediaries, shaping visions of the business and the markets in which it operates.
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