Mineta, R. K. N., Nakamura, W. T., & 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), pp. 21–32. https://doi.org/10.22277/rgo.v2i1.130