Performance management, the nature of regulation and the CyberSyn project
Purpose The purpose of this paper is to clarify both regulatory processes in enterprises and the role of information and communication technologies (ICTs) in their improvement. Design/methodology/approach The approach of the paper is conceptual development and case study. Findings - It appears that ICTs will permit increasingly to measure the complexity of organisational processes. Practical implications - The paper illustrates the nature of complexity based accounting systems for enterprises. Originality/value This paper offers an original approach to relate organisational processes, ICTs and performance.
communication technologies cybernetics complexity theory organizational processes performance measures