Performance Management Systems in Albanian Mobile Operators – Two Case Studies

Abstract: This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.