Performance Management i E-handel

Sammanfattning: Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts. However, there are differences in how you work in the individual components of the model within and between the organizations in the study. The result shows that how you treat your online business in the organization will have a major impact on how to manage your result.