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Focuses on the changes in performance measurement, following research conducted with executives in a number of leading European companies. Found that there is a growing trend towards managing performance improvement through focusing on the underlying drivers of performance, whether improvements in the processes or the underlying resources that give these processes capability. The past obsession with pure financial performance is decreasing and there may be a recognition that there is a trade off between hitting today’s financial results and sustaining the capabilities and competences that allow companies to compete effectively in the future.

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