Analysis of Studies on Performance Measurement Systems in Business, Management and Accounting Area
DOI:
https://doi.org/10.5380/rcc.v16i2.89877Keywords:
Bibliometrics, Performance measurement systems, PMS, Scopus.Abstract
This study aimed to analyze the scientific production on performance measurement systems, one of the central themes in the literature referring to management control systems. Considering the importance of this theme for the business, management and accounting area, a bibliometric analysis of publications indexed in Scopus referring to this category was carried out, covering the period from 1990 to 2021, and operationalized with the aid of RStudio's Biblioshiny software. The selection of articles in the Scopus database was carried out by searching for the keyword “performance measurement system” in the title, abstract and keyword fields. Only articles in English published in journals were considered. After the filtering process, the final sample comprised 1,040 scientific articles. The main results indicate a representative growth of publications from the 2000s onwards, with the Balanced Scorecard being one of the central themes in the literature on performance measurement systems. It was also found that the most relevant authors are from the United Kingdom, both in the number of publications and in the number of citations. As a contribution, this study serves as a starting point for academics and researchers interested in delving deeper into the literature on performance measurement systems, thus stimulating the production of new work that can strengthen the understanding of this subject.
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