A data-driven analysis of the current debate on the linkages between performance and strategy studies

This paper focuses on how the relations between Performance Management and Measurement (PMM) and Strategy are considered by scholars. These relations are crucial in building a comprehensive body of knowledge of a complex and multifaceted phenomenon which attracts scholars pertaining to different management disciplines. The results obtained by adopting quantitative methodologies (descriptive statistics and text-mining analysis) on a sample of articles recently published in the most influential international “business, and management accounting” journals, contribute to extant literature by providing evidence that several connections exist between key-concepts which are usually considered an exclusive heritage of single management disciplines, such as strategy, organization, management control, and so forth. For that reason an integration of competences and methodologies is needed to support further research in the field. We also find evidence suggesting that the organizational perspective should be particularly considered when investigating the relations between strategy, management control systems and PMM.