Mineta, Roberto Kazuhiro Nakamura, Wilson Toshiro Nakamura, and Douglas Dias Bastos. 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.