Mineta, R.K.N., Nakamura, W.T. and Bastos, D.D. 2009. Utilization of performance measurement system in creating value to the shareholder: an exploratory study in Brazilian banks. Revista Gestão Organizacional- RGO. 2, 1 (Jul. 2009), pp. 21–32. DOI:https://doi.org/10.22277/rgo.v2i1.130.