This study develops a conceptual framework explaining how corporate value creation emerges from decision architecture. It argues that performance measurement systems are not neutral reporting tools but structured decision mechanisms that shape managerial priorities, resource allocation, and long-term organisational outcomes. From this perspective, multidimensional performance measurement—encompassing financial, business, sustainability, and adaptive dimensions—acts as the structural channel through which decision logic translates into corporate value creation. The paper conceptually connects internal performance management with external firm valuation, interpreting the latter as the market reflection of internally structured value-creating processes. Methodologically, the study relies on interdisciplinary literature analysis and theoretical model development. The proposed framework provides a foundation for future empirical research on multidimensional performance structures and their role in corporate valuation, while offering guidance for designing performance systems that support sustainable and long-term value creation.
XIV. ÉVFOLYAM 2025. SPECIAL ISSUES 1. 34-41
DOI: 10.24387/CI.SI.2026.1.6
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2026/09/CI_kulonszam_2026_1-06.pdf
