Articles de revues : « Organisational performance measurement »

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Zakaria, Zamzulaila. « A cultural approach of embedding KPIs into organisational practices ». International Journal of Productivity and Performance Management 64, n^o 7 (14 septembre 2015) : 932–46. http://dx.doi.org/10.1108/ijppm-08-2014-0127.

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Purpose – The purpose of this paper is to discuss the ways in which organisations embedding key performance indicators (KPIs) as part of their organisational activities. Specifically this paper shows the role of cultural change programme in enabling the implementation of KPIs in the context of this study. Design/methodology/approach – The present study was conducted using ethnographic approach. Consistent with tradition in doing ethnographic studies, observation was the main method employed in this study. Additionally, this study employed interview and document review methods. Findings – This study concludes that the operation of KPIs in this organisation were made to work through a programme of cultural change. This finding suggests that accounting measurements such as KPIs can be embedded as part of organisational activities through cultural intervention. Practical implications – This study provides empirical evidence of the actions people do in making performance measurement works in organisations. Originality/value – This study adds to the limited number of literatures that link culture and performance measurement.

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Smith, Marisa, et Umit Sezer Bititci. « Interplay between performance measurement and management, employee engagement and performance ». International Journal of Operations & ; Production Management 37, n^o 9 (4 septembre 2017) : 1207–28. http://dx.doi.org/10.1108/ijopm-06-2015-0313.

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Purpose The purpose of this paper is to recognise the importance of the interplay between performance measurement, performance management, employee engagement and performance. However, the nature of this phenomenon is not well understood. Analysis of the literature reveals two dimensions of organisational control, technical and social, that are used to develop a conceptual framework for studying this phenomenon. Design/methodology/approach The authors conducted explorative action research involving pilot and control groups from two departments of a UK bank. Findings The authors show that an intervention on the social controls has led to changes in technical controls of the performance measurement system resulting in significant improvement in employee engagement and performance. Research limitations/implications The research was undertaken with two cases from a single organisation. Further fine-grained, longitudinal research is required to fully understand this phenomenon in a wider range of contexts. Practical implications The paper contributes to the theory on performance measures and gives guidance on how organisations might design their performance measurement systems to enhance employee engagement and performance. Originality/value The study makes three contributions. First, the authors introduce a new theoretical framework based the organisational control theory providing a basis for future research. Second, through nine propositions, the authors establish a causal relationship between performance measurement, performance management, employee engagement and performance. Third, the authors identify a gap in knowledge concerning the design of organisational controls in the context of the process that is being managed.

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Stephens, Alan J., et Jane M. Dwyer. « Culture Barriers to Customer Relationship Management : An Assessment of the Impact of Customers Experience in Organisations ». Journal of Management World 2021, n^o 4 (1 octobre 2021) : 214–21. http://dx.doi.org/10.53935/jomw.v2021i4.174.

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Customer Relationship Management (CRM) has become widely accepted as an important management discipline in recent years. Successful CRM performance has been linked to an organisation's ability to identify and respond to potential barriers within organisational culture. In this study, we measure the culture of organisations implementing CRM. We identified four types of culture: customer-focused behaviours, information sharing, cross-functional teams, performance-based rewards, supportive relationships, adaptive and responsive attitudes to change, and a higher degree of risk-taking and innovation. Inadequate measurement is identified as a problem associated with CRM system implementations. The impression that an organisation is a growing and dynamic system, and the perception from outsiders, especially from customers, that the organisation is high potential, will encourage customers to participate in the CRM program. Our results indicate that more than 40% of the sampled organisations lack the organisational cultural that the extant literature would indicate is conducive for achieving CRM implementation success.

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Tätilä, Jaakko, Pekka Helkiö et Jan Holmström. « Exploring the performance effects of performance measurement system use in maintenance process ». Journal of Quality in Maintenance Engineering 20, n^o 4 (7 octobre 2014) : 377–401. http://dx.doi.org/10.1108/jqme-07-2013-0051.

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Purpose – The intended function of performance measurement is to support the effective management of an organisation and the improvement of organisational performance. However, how performance measurement should be used operationally to support the achievement of improved performance is not self-evident. The purpose of this paper is to examine the operational use of performance measurement in practice and to describe how different use practices contribute to improved performance. Design/methodology/approach – The authors conducted an exploratory single case study in a maintenance process. Data were collected using a mixed methods approach that encompassed qualitative meetings and interviews (identification of usage practices) followed by a quantitative survey (elaboration of usage practices and their performance effects). Findings – Three usage practices are relevant: Inspect and Improve, Motivate, and Decision Making. Improved performance is best achieved through motivational and supportive improvement use. Furthermore, performance measurement systems must be designed properly to establish their use. Research limitations/implications – Being based on a single-case study, the identified usage practices may be limited to field service organisations or other organisations with similar organisational structures. The findings suggest opportunities for further research linking operational performance measurement system use and the body of knowledge on the design and purpose of performance measurement in maintenance processes. Practical implications – A performance measurement system can be used as a motivational improvement tool in operational level leadership. Upper level management must support its use by designing an understandable and applicable system. Originality/value – This paper identifies specific usage practices that contribute to improved performance, thereby providing a more detailed view than the usage categories found in the extant literature. The focus is on operational, rather than strategic, level management.

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Rasit, Zarinah Abdul, et Che Ruhana Isa. « Relative Comprehensiveness of Performance Measurement System : Organisational Ownership Structure and Size ». International Journal of Financial Research 10, n^o 3 (19 mai 2019) : 380. http://dx.doi.org/10.5430/ijfr.v10n3p380.

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Change in the business environment has resulted in significant implication in the use of Management Control System (MCS) particularly Performance Measurement System (PMS). Strategic Performance Measurement System (SPMS) has been widely used by organisation to monitor the implementation, achievement and improvement of its plan objectives. Considerable prior research identified inconsistent findings in the relationship between PMS and organisational performance. In view of the fact that organisational culture would significantly being influenced by ownership structure, this research will further explore the comprehensiveness of PMS, the extent to which the systems provide information and integration with strategy and value chain, with different ownership structure. Data were gathered in two (2) phases; firstly, using the survey data administered to the 120 strategic business unit (SBU) managers of the manufacturing companies, members of the Federation of Malaysian Manufacturers (FMM). The second phase involves conducting semi-structured interviews with SBU managers of the 10 companies with foreign and local ownership structure. Findings from the research identified that more comprehensive PMS is being implemented by foreign owned companies rather than local own companies. The size of the companies may also influence the PMS comprehensiveness. The PMS implementation was also found to be influenced by the parent companies. Adequate information technology (IT) plays an important role for effective use of the PMS, provide added supports for performance assessment, communication and exchange of information within the organisation and inter-organisations worldwide. Findings provide significant insights into the organisational factors influence the PMS design.

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Colbran, Richard, Robyn Ramsden, Karen Stagnitti et Samantha Adams. « Measures to assess the performance of an Australian non-government charitable non-acute health service : A Delphi Survey of Organisational Stakeholders ». Health Services Management Research 31, n^o 1 (17 août 2017) : 11–20. http://dx.doi.org/10.1177/0951484817725681.

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Organisation performance measurement is relevant for non-profit charitable organisations as they strive for security in an increasingly competitive funding environment. This study aimed to identify the priority measures and indicators of organisational performance of an Australian non-government charitable organisation that delivers non-acute health services. Seventy-seven and 59 participants across nine stakeholder groups responded to a two-staged Delphi technique study of a case study organisation. The stage one questionnaire was developed using information garnered through a detailed review of literature. Data from the first round were aggregated and analysed for the stage two survey. The final data represented a group consensus. Quality of care was ranked the most important of six organisational performance measures. Service user satisfaction was ranked second followed by financial performance, internal processes, employee learning and growth and community engagement. Thirteen priority indicators were determined across the six measures. Consensus was reached on the priority organisational performance measures and indicators. Stakeholders of the case study organisation value evidence-based practice, technical strength of services and service user satisfaction over more commercially orientated indicators.

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Cifalino, Antonella, et Stefano Baraldi. « Training programs and performance measurement ». Journal of Human Resource Costing & ; Accounting 13, n^o 4 (30 octobre 2009) : 294–315. http://dx.doi.org/10.1108/14013381011010141.

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PurposeThis paper aims to present an exploratory study of the evaluation of training programs, based on a theoretical framework reviewing both the training literature and the strategic performance measurement (SPM) literature. The purpose of the paper is to analyse whether the operational approach (suggested by the training literature) and the strategic approach (suggested by the SPM literature) are actionable and feasible to measure the performance of training programs, and which relationships occur between these approaches.Design/methodology/approachThe methodology supporting the paper is largely oriented to action research. The research project took about 12 months, working with five Italian healthcare organisations in order to develop an actionable system for measuring the performance of selected training programs.FindingsThe results suggest that the operational and the strategic approaches are actionable and feasible to measure the performance of selected training programs; that these approaches are complementary, and not alternative; and that their contextual use is mutually beneficial, because it allows alignment of the evaluation of training programs towards organisational priorities.Research limitations/implicationsThe limitations of the paper concern its explorative nature. The paper does not expand its focus from the training programs to the training function, and from the training literature to the strategic human resource literature. Research on these topics may contribute to further analysing the links between training evaluation and SPM systems.Practical implicationsThe paper shows the feasibility of a systematic evaluation of selected training programs at an organisational level of analysis, aiming at increasing organisational effectiveness.Originality/valueThe paper suggests the relevance of evaluating training programs according to an SPM framework based on the Balanced Scorecard.

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Kopp, Tobias, Steffen Kinkel, Teresa Schäfer, Barbara Kieslinger et Alan John Brown. « Measuring the impact of learning at the workplace on organisational performance ». International Journal of Productivity and Performance Management 69, n^o 7 (10 février 2020) : 1455–74. http://dx.doi.org/10.1108/ijppm-12-2018-0443.

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PurposeThe purpose of this article is to explore the importance of workplace learning in the context of performance measurement on an organisational level. It shows how workplace learning analytics can be grounded on professional identity transformation theory and integrated into performance measurement approaches to understand its organisation-wide impact.Design/methodology/approachIn a conceptual approach, a framework to measure the organisation-wide impact of workplace learning interventions has been developed. As a basis for the description of the framework, related research on relevant concepts in the field of performance measurement approaches, workplace learning, professional identity transformation, workplace and social learning analytics are discussed. A case study in a European Public Employment Service is presented. The framework is validated by qualitative evaluation data from three case studies. Finally, theoretical as well as practical implications are discussed.FindingsProfessional identity transformation theory provides a suitable theoretical framework to gain new insights into various dimensions of workplace learning. Workplace learning analytics can reasonably be combined with classical performance management approaches to demonstrate its organisation-wide impact. A holistic and streamlined framework is perceived as beneficial by practitioners from several European Public Employment Services.Research limitations/implicationsEmpirical data originates from three case studies in the non-profit sector only. The presented framework needs to be further evaluated in different organisations and settings.Practical implicationsThe presented framework enables non-profit organisations to integrate workplace learning analytics in their organisation-wide performance measurement, which raises awareness for the importance of social learning at the workplace.Originality/valueThe paper enriches the scarce research base about workplace learning analytics and its potential links to organisation-wide performance measurement approaches. In contrast to most previous literature, a thorough conceptualisation of workplace learning as a process of professional identity transformation is used.

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MUWARDI, DIDI, SAIDE SAIDE, RICHARDUS EKO INDRAJIT, MOHAMMAD IQBAL, ENDANG SITI ASTUTI et HERZAVINA HERZAVINA. « INTANGIBLE RESOURCES AND INSTITUTION PERFORMANCE : THE CONCERN OF INTELLECTUAL CAPITAL, EMPLOYEE PERFORMANCE, JOB SATISFACTION, AND ITS IMPACT ON ORGANIZATION PERFORMANCE ». International Journal of Innovation Management 24, n^o 05 (14 avril 2020) : 2150009. http://dx.doi.org/10.1142/s1363919621500092.

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Purpose: The aim of this research paper is to examine the relationships between intangible assets, employee’s performance, and job satisfaction (JS) with structural model. The research explores both the practical and theoretical basis of these paradigms on organisation performance. This research also aims to identify whether a relation can be established between these aspects in the context of non-profit organisation performance in Indonesia. Design/methodology/approach: Reviewing the literature explores a theoretical existence of related context preceding the organisational performance. The authors used structural equation modelling to check the research prototype with a sample of 121 respondents. The respondents were heads of departments and general employees. In addition, SPSS was used to measure demographic, non-response bias, and generate descriptive statistics. Findings: Overall, the results demonstrate that organisation with a higher level of intellectual capital (IC), employee performance (EP), and job performance (JP) are important predictors of organisational performance in this sample. Similarly, JS and IC predicted EP. It is acknowledged that emotional intelligence such as satisfaction and dissatisfaction are important incentives to necessitate action tendencies. Research limitations/implications: This research is focused on organisations. Further research may extend the focus to different types of organisations and countries. Practical implications: The findings of this study may help institutions and HR departments to initiate new strategies such as integrating the traditional company performance measurement systems based on various indicators of this study. These factors succeed in providing an effective representation of a set of intangible assets that are developed by the company and that contribute to the improvement of company’s performance. Additionally, to maximise IC assets, the company can implement knowledge sharing practices among employees and experts as well. Original value/knowledge contribution: This research is useful for organisations and academics as a reference of the comparative and intersecting explanation of enhancing organisational performance. Moreover, various main concepts/theories are combined, namely, IC, JS, and employee’s performance to solve the obstacles of organisation performance.

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Healy, Margaret, Peter Cleary et Eimear Walsh. « Innovativeness and accounting practices : an empirical investigation ». Qualitative Research in Accounting & ; Management 15, n^o 2 (18 juin 2018) : 231–50. http://dx.doi.org/10.1108/qram-06-2017-0047.

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Purpose Innovation, the outcome of innovativeness, is a collaborative activity, requiring an integrated approach to the development and management of organisational capabilities (Tushman and Nadler, 1986), and therefore inextricably implicated in the accounting practices of organisations. Extant research however is not conclusive as to the influence of accounting practices on organisational innovativeness with some considering them enabling while others view them as restricting. This study aims to investigate the process of innovation as suggestive of a greater understanding of innovativeness as a dynamic organisational capability and therefore requiring greater consideration of the enabling conditions underpinning this. Design/methodology/approach Using a case study approach, and from the perspectives of three separate functionally specific organisational actors, this paper investigates the role of accounting practices in managing innovativeness within one high-technology organisation. Structuration theory is used as a lens through which the data collected are analysed. Findings Creative tensions (Simons, 2000) at the operational level between innovativeness and performance measurement are managed through the development of creative boundaries (“guide rails”), within which innovative solutions must be developed. Practical implications The findings support the assertion that the use of performance metrics (i.e. accounting practices) can support organisational innovativeness thereby potentially contributing to enhanced organisational performance. Originality/value Accounting metrics are simultaneously enabling and constraining, whereby the tension created from this dual functionality generates ways of empowering organisational capabilities for innovativeness throughout the organisation.

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Baird, Kevin. « The effectiveness of strategic performance measurement systems ». International Journal of Productivity and Performance Management 66, n^o 1 (9 janvier 2017) : 3–21. http://dx.doi.org/10.1108/ijppm-06-2014-0086.

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Purpose The purpose of this paper is to examine how the characteristics of strategic performance measurement systems (SPMSs) influence the effectiveness of such systems. Specifically, the study examines the association between the following three strategic performance measurement approaches with the effectiveness of SPMSs: the use of multidimensional performance measures, the use of performance measures that are linked to value drivers, and the use of performance measures that are linked to strategy. Design/methodology/approach Data were collected using a mail questionnaire distributed to a random sample of 800 Australian manufacturing and service business units. Findings The use of multidimensional performance measures is found to positively influence the effectiveness of SPMSs. Practical implications Organisations need to strive to design their SPMSs in a manner which considers the achievement of both performance- and staff-related goals, with the findings suggesting that managers need to focus on a broad set of performance measures relating to the four dimensions of the BSC (financial, internal, customer, and learning and growth measures). Originality/value This study contributes to the literature by examining the important role that SPMSs play in the achievement of organisational process outcomes. The incorporation of a measure of organisational process effectiveness, and the subsequent identification of the performance-related outcome and staff-related outcome dimensions, provides future researchers with an alternative approach to analyse SPMS effectiveness and provides managers with an insight into how to adjust their SPMS to improve their organisational processes.

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Riratanaphong, Chaiwat, et Theo J. M. van der Voordt. « Public Real Estate Performance Measurement : A case studyof a Bangkok Government Complex ». Journal of Architectural/Planning Research and Studies (JARS) 12, n^o 1 (30 octobre 2015) : 135–48. http://dx.doi.org/10.56261/jars.v12i1.42183.

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Various studies have shown that corporate real estate can contribute to organisational performance. However, the concept of Public Real Estate Management (PREM) has not been well known in Thailand. This paper aims to present the concept of PREM, to describe Key Performance Indicators (KPIs) that are being used in practice, to discuss KPIs that should be developed furthermore, and to explore which organisational characteristics affect the selection and prioritisation of KPIs. The empirical study is based on data from a case study of Dhanarak Asset Development Company Limited (DAD). Research methods include interviews, walk-through observations and document analysis. The findings from the case study confirm the assumed relationships between performance measurement and organisational characteristics such as organisational objectives, structure and management style. Although the DAD organisation applies a systematic performance measurement approach, it is recommended to elaborate some KPIs furthermore such as employee satisfaction with the work environment and the rate of customer retention. The findings from the case study can be used to improve the current knowledge of the impact of public real estate management on organisational perfor-mance, and to develop a holistic performance measurement system for public real estate in Thailand.

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Alphun, Cihan, Nuray Türker et Ruggero Sainaghi. « Decentralized Decision Authority, Balanced Scorecard and Managerial Satisfaction : PLS-SEM Analysis ». European Conference on Research Methodology for Business and Management Studies 22, n^o 1 (23 août 2023) : 1–8. http://dx.doi.org/10.34190/ecrm.22.1.1731.

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Organisations has recently experienced many operational difficulties hence the performance measurement systems (PMSs) have a great deal of importance in understanding organisational effectiveness in the wake of pandemic. Organisations use different types of PMSs according to their specific conditions. This situation is explained by contingency theory that the environmental and/or firm-specific factors cause organisations to use different types of PMSs. One of the organisational factors is the management's structure; particularly decentralised decision authority, is described as the delegation of decision rights throughout the organisation. In this type of an organisational structure, innovative PMS such as the balanced scorecard (BSC) is more effective to meet the information needs of organisations. Numerous studies investigated the relationship between the decentralised decision authority, different PMSs and organisational effectiveness. Nevertheless, researchers emphasise the need for a better understanding of factors influencing the use of innovative PMSs. Furthermore, previous studies only investigated organisational performance but, managerial satisfaction is another outcome of performance measurement implementation and given the received scant attention, it is needed to advance our understanding on this topic. Reviewed literature also indicates the need for more research on the firm’s contingent factors, PMS, and managerial satisfaction relationship. In light of methodological developments in PLS-SEM domain, the current study answers this call by conducting research in the hotel industry. Hotel industry is a dynamic industry hence, decentralised decision authority enables to provide effective and timely decisions for arising conditions. Therefore, using the contingency theory, this study proposes and tests a research model which investigates the BSC as a mediator between decentralised decision authority and managerial satisfaction. Data was collected from hotel managers in Turkey and analysed using PLS-SEM. The findings demonstrate that decentralised decision authority has a positive effect on the BSC use which gives rise to increase managerial satisfaction. The results thus reveal that decentralised decision authority is related with the managerial satisfaction only through the BSC. This study makes a significant contribution to the largely neglected area in the hospitality performance measurement literature by investigating the aforementioned relationships. It also provides managerial practical implications of the findings.

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Bititci, Umit S., Kepa Mendibil, Sai Nudurupati, Patrizia Garengo et Trevor Turner. « Dynamics of performance measurement and organisational culture ». International Journal of Operations & ; Production Management 26, n^o 12 (décembre 2006) : 1325–50. http://dx.doi.org/10.1108/01443570610710579.

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Tuan, Luu Trong. « Organisational culture, leadership and performance measurement integratedness ». International Journal of Management and Enterprise Development 9, n^o 3 (2010) : 251. http://dx.doi.org/10.1504/ijmed.2010.037066.

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Teh, Angelia, et Li Ching Pang. « Performance measurement for public sector organisational transformation ». International Journal of Business Performance Management 1, n^o 4 (1999) : 433. http://dx.doi.org/10.1504/ijbpm.1999.004473.

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Al-Dhaafri, Hassan Saleh, et Mohammed Saleh Alosani. « Impact of total quality management, organisational excellence and entrepreneurial orientation on organisational performance : empirical evidence from the public sector in UAE ». Benchmarking : An International Journal 27, n^o 9 (24 juillet 2020) : 2497–519. http://dx.doi.org/10.1108/bij-02-2020-0082.

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PurposeDrawing upon the resource-based view, the authors examined empirically the total effect of total quality management (TQM), organisational excellence and entrepreneurial orientation (EO) on organisational performanceDesign/methodology/approachHypotheses were formed to be tested using primary data collected through a survey questionnaire. The data were collected from the Dubai police organisation as a field of study. Out of the 500 distributed questionnaires, 280 questionnaires were returned. Partial least squares structural equation modelling (PLS-SEM) was used to analyse the data for measurement and structural models.FindingsThe statistical results that were extracted using PLS-SEM confirmed the positive and significant effect of TQM, organisational excellence and EO on organisational performance.Practical implicationsIn this study, many valuable implications were found from the results. The outcomes of this study can help managers, decision makers and practitioners in considering the importance of implementing practices, such as TQM, excellence and EO in their organisations. Therefore, the outcomes can help in achieving the best desired performance.Originality/valueThe present study is one of the most important empirical research studies that examine the total effect of TQM, organisational excellence and EO on performance relationships.

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De Waele, Lode, Tobias Polzer, Arjen van Witteloostuijn et Liselore Berghman. « “A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review ». Journal of Public Budgeting, Accounting & ; Financial Management 33, n^o 3 (12 mars 2021) : 343–63. http://dx.doi.org/10.1108/jpbafm-05-2020-0075.

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PurposeNumerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the institutional environment, which is likely to affect performance measurement in these organisations. This paper focuses on the relationship between hybridity and organisational performance, which has so far not been studied in detail.Design/methodology/approachBased on a literature review (final sample of 56 articles), the authors systematise performance dimensions alongside the pillars “economy”, “efficiency”, “effectiveness” and “(social) equity”. The article summarises results in a framework for measuring performance in hybrid PSOs. The authors outline strategies as to how public managers can tailor frameworks to the requirements and idiosyncrasies of organisations.FindingsSince hybrid PSOs combine logics from different administrative models (Weberian bureaucracy, market-capitalism and democracy), so need their organisational performance measurement systems. Potential synergies from and frictions between the different performance dimensions related to the four pillars are discussed.Originality/valueThis is the first literature review on performance dimensions and their application in hybrid PSOs. The distilled “hybrid performance measurement framework” can be scrutinised and further refined in future research.

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Micheli, Pietro, et Matteo Mura. « Executing strategy through comprehensive performance measurement systems ». International Journal of Operations & ; Production Management 37, n^o 4 (3 avril 2017) : 423–43. http://dx.doi.org/10.1108/ijopm-08-2015-0472.

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Purpose The purpose of this paper is to investigate the mediating role of comprehensive performance measurement systems (PMS) – i.e. measurement systems that comprise financial and non-financial indicators, and which also consist of indicators related to different aspects of an organisation’s operations – in the relationship between strategy and company performance. Design/methodology/approach Survey data of top managers of large European companies were collected and analysed by means of exploratory factor analyses and hierarchical regressions in order to validate the proposed hypotheses. Findings This research shows that different strategies lead to the use of different types of performance indicators. Also, it finds that the utilisation of a comprehensive PMS enables the implementation of both differentiation and cost-leadership strategies. Specifically, a comprehensive PMS positively mediates the effect of differentiation strategy on organisational and innovative performance, and of cost-leadership strategy on organisational performance. Research limitations/implications Further research could be undertaken in other contexts and consider additional factors, such as the structure, maturity and different uses of PMS, and the cost of measuring performance. Qualitative studies could examine the role of PMS in dynamic environments, as well as the evolution of PMS during strategic transitions. Practical implications Greater consideration should be given to the utilisation of different types of performance indicators when implementing and re-formulating strategy. Originality/value This study clarifies the links between strategy and performance measurement, and it is the first to identify the mediating effect of comprehensive PMS between strategy and company performance.

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Upadhaya, Bedanand, Rahat Munir et Yvette Blount. « Association between performance measurement systems and organisational effectiveness ». International Journal of Operations & ; Production Management 34, n^o 7 (1 juillet 2014) : 853–75. http://dx.doi.org/10.1108/ijopm-02-2013-0091.

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Purpose – The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country. Design/methodology/approach – Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses. Findings – The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries. Practical implications – The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices. Originality/value – The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.

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Panagopoulos, Ilias, Chris Atkin et Ivan Sikora. « Lean Six-Sigma in Aviation Safety : An implementation guide for measuring aviation system’s safety performance ». Journal of Safety Studies 2, n^o 2 (11 décembre 2016) : 30. http://dx.doi.org/10.5296/jss.v2i2.10438.

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The paper introduces a conceptual framework that could improve the safety performance measurement process and ultimately the aviation system safety performance. The framework provides an implementation guide on how organisations could design and develop a proactive, measurement tool for assessing and measuring the Acceptable Level of Safety Performance (ALoSP) at sigma (σ) level, a statistical measurement unit. In fact, the methodology adapts and combines quality management tools, a leading indicators programme and Lean-Six Sigma methodology to formally measure and continuously improve a stable and in-control safety management process by reducing safety defects and variability from core organisational processes and objectives. The implementation guide was empirically tested and validated with data collected and analysed within a period of nine months by the safety department of a complex aviation organisation operating a large transport aircraft fleet.

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Vakkuri, Jarmo, et Pentti Meklin. « Ambiguity in Performance Measurement : A Theoretical Approach to Organisational Uses of Performance Measurement ». Financial Accountability and Management 22, n^o 3 (août 2006) : 235–50. http://dx.doi.org/10.1111/j.0267-4424.2006.00401.x.

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Martins, Adelaide, Cidália Oliveira, Rui Silva et Manuel Castelo Branco. « Management Control Practices as Performance Facilitators in a Crisis Context ». Administrative Sciences 13, n^o 7 (11 juillet 2023) : 163. http://dx.doi.org/10.3390/admsci13070163.

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In modern times, disruptive contexts have challenged the functioning of organisations, as shown by recent events, such as the COVID-19 pandemic and the current war in Europe. The literature highlights the role of management control practices (MCP) as resources that help to improve decision-making processes and organisational performance and competitiveness in a crisis context. In response to stakeholders’ pressures, companies are integrating Corporate Social Responsibility (CSR) issues into their measurement and control systems. The aim of this research is to examine whether companies perceive MCP as a resource to support the decision-making process and contribute to organisational performance and competitiveness in a crisis environment, as well as to ascertain the perceived role of CSR in MC. A survey by questionnaire was conducted among the 250 major exporting companies in Portugal. Results show that in a crisis context of uncertainty and unpredictability such as the COVID-19 pandemic organisations perceive MCP as having (1) a significant influence on organisational performance and on leveraging organisational competitiveness; (2) a significant link with CSR. In general terms, this study provides new insights into the perceptions of the role of MCP as a valuable resource to achieve organisational competitiveness and performance in disruptive social and economic contexts.

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Wang, Catherine L., et Pervaiz K. Ahmed. « Making Organisational Memory Perform ». Journal of Information & ; Knowledge Management 02, n^o 03 (septembre 2003) : 229–35. http://dx.doi.org/10.1142/s0219649203000383.

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The literature on the impact of organisational memory on performance in terms of innovation is ambiguous. For example, on one hand organisational memory is recognised as a source of organisational inertia and restricts the range of innovative options. On the other hand, it is argued that innovation can be greatly facilitated by an organisation's ability to retain, evaluate and utilise existing knowledge. These contradictory findings are partly due to the lack of conceptualisation and effective measurement of organisational memory. This paper identifies the underlying factors that affect organisational memory, namely organisational memory (OM) storage, OM flow, OM context, and OM creative combination, which are the integral parts of the organisational memory performance model. The practical implication is that building a large knowledge repository is not a simple task. Companies need to promote a culture of knowledge sharing and learning in order to operate effective organisational memory systems.

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Nalwoga, Mary Maurice, et Meine Pieter Van Dijk. « Organisational performance measurement models, also for poverty alleviation ». International Journal of Water 10, n^o 2/3 (2016) : 122. http://dx.doi.org/10.1504/ijw.2016.075564.

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Waggoner, Daniel B., Andy D. Neely et Mike P. Kennerley. « The forces that shape organisational performance measurement systems : ». International Journal of Production Economics 60-61 (avril 1999) : 53–60. http://dx.doi.org/10.1016/s0925-5273(98)00201-1.

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Marr, Bernard, et Andy Neely. « Organisational performance measurement in the emerging digital age ». International Journal of Business Performance Management 3, n^o 2/3/4 (2001) : 191. http://dx.doi.org/10.1504/ijbpm.2001.000099.

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Voordt, Theo J. M. van der, et Per Anker Jensen. « Measurement and benchmarking of workplace performance ». Journal of Corporate Real Estate 20, n^o 3 (10 septembre 2018) : 177–95. http://dx.doi.org/10.1108/jcre-10-2017-0032.

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Purpose The purpose of this paper is to present a process model of value-adding corporate real estate and facilities management and indicators that can be used to measure and benchmark workplace performance and the added value of workplace interventions for an organisation. Design/methodology/approach The paper compares the performance measurement and benchmarking theory with current practice and data from different work environments. The paper builds on two books on adding value through buildings, facilities and services, both edited and co-authored by the authors of this paper. The books were based on literature reviews, interviews with practitioners, cross-border studies of performance measurement and benchmarking and in-depth analyses of various value parameters by experts from different countries. In addition, theory and empirical examples of benchmarking have been included. Findings The paper presents 12 value parameters that are seen as relevant in measuring and benchmarking of workplace performance: four people-oriented, four business processes-related, two economic and two social parameters. Because not all values can be easily expressed in monetary units, various other ways of measuring are presented that can help to monitor and to benchmark workplace performance. The 12 values and ways to measure can be used to support a more integrated business case approach that goes beyond “dollar-metrics” and spreadsheet-based decision-making. Both quantitative and qualitative performance indicators, including hard and soft factors, are needed to define the trade-off between the costs and benefits of interventions in corporate real estate, facilities and services and to cope with the interests and needs of different stakeholders. Practical implications To add value to an organisation, workplaces have to provide value for money by a positive trade-off between the benefits, i.e. support of the organisational objectives and the primary processes and the costs, time and risks connected with achieving these benefits. Widely used indicators to measure the costs are the investment costs, running costs and total cost of occupancy. These metrics are primarily connected to efficiency, i.e. to optimal use of the resources of a firm, but much less to effectiveness and benefits such as user satisfaction, productivity, health and well-being. Originality/value The paper links performance measurement and benchmarking to value-adding corporate real estate and facilities management and presents new ways to measure and benchmark the performance of buildings, facilities and services in connection to organisational performance.

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Domingues, Ana Rita, Muhammad Usman Mazhar et Richard Bull. « Environmental performance measurement in arts and cultural organisations : Exploring factors influencing organisational changes ». Journal of Environmental Management 326 (janvier 2023) : 116731. http://dx.doi.org/10.1016/j.jenvman.2022.116731.

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Kasale, Lobone Lloyd, Mathieu Winand et Leigh Robinson. « Performance management of National Sports Organisations : a holistic theoretical model ». Sport, Business and Management : An International Journal 8, n^o 5 (12 novembre 2018) : 469–91. http://dx.doi.org/10.1108/sbm-10-2017-0056.

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Purpose Organisational performance of sport organisations has been studied over the last three decades. However, little attention was paid towards performance management (PM) compared to performance measurement. The purpose of this paper is to close this research gap by establishing a holistic perspective for PM of National Sports Organisations (NSOs) that accounts for their uniqueness, the interdependence of their operating systems and their relationship with their environments. Furthermore, this paper presents a holistic model of PM for NSOs. Design/methodology/approach The model was developed from a literature review process and uses the macro, meso and micro framework to describe external and internal environmental influences that affect the PM of NSOs. Findings The NSO’s ability to respond to the dynamics of their external environment by implementing organisational processes that account for the resources available and their structural designs influences their PM. Furthermore, the ability of the individuals within NSO to create enabling environments for PM influences organisational efficiency and effectiveness. Research limitations/implications This paper contributes to sport management literature on the PM of NSOs, and informs sport managers on ways to improve organisational performance by implementing holistic approaches to PM. Originality/value This is the first study that takes a holistic approach to PM of NSO and depicts the specific elements that play a crucial role in managing NSO’s multi-dimensional performance.

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Alexander, Anthony, Maneesh Kumar et Helen Walker. « A decision theory perspective on complexity in performance measurement and management ». International Journal of Operations & ; Production Management 38, n^o 11 (5 novembre 2018) : 2214–44. http://dx.doi.org/10.1108/ijopm-10-2016-0632.

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Purpose The purpose of this paper is to apply the aspects of decision theory (DT) to performance measurement and management (PMM), thereby enabling the theoretical elaboration of volatility, uncertainty, complexity and ambiguity in the business environment, which are identified as barriers to effective PMM. Design/methodology/approach A review of decision theory and PMM literature establishes the Cynefin framework as the basis for extending the performance alignment matrix. Case research with seven companies explores the relationship between two concepts under-examined in the performance alignment matrix – internal dominant logic (DL) as the attribute of organisational culture affecting decision making, and the external environment – in line with the concept of alignment or fit in PMM. A focus area is PMM related to sustainable operations and sustainable supply chain management. Findings Alignment between DL, external environment and PMM is found, as are instances of misalignment. The Cynefin framework offers a deeper theoretical explanation about the nature of this alignment. Other findings consider the nature of organisational ownership on DL. Research limitations/implications The cases are exploratory not exhaustive, and limited in number. Organisations showing contested logic were excluded. Practical implications Some organisations have cultures of predictability and control; others have cultures that recognise their external environment as fundamentally unpredictable, and hence there is a need for responsive, decentralised PMM. Some have sought to change their culture and PMM. Being attentive to how cultural logic affects decision making can help reduce the misalignment in PMM. Originality/value A novel contribution is made by applying decision theory to PMM, extending the theoretical depth of the subject.

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Riratanaphong, Chaiwat, et Theo van der Voordt. « Measuring the added value of workplace change ». Facilities 33, n^o 11/12 (3 août 2015) : 773–92. http://dx.doi.org/10.1108/f-12-2014-0095.

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Purpose – The purpose of this paper is to compare performance measurement systems from the literature with current performance measurement approaches in practice to get a better understanding of the complex relationships between workplace change, added value and organisational performance. To be able to measure the added value of workplace change, a valid and reliable performance measurement system is needed to measure the impact of the work environment on organisational performance before and after the change. A second aim is to have a closer look at the appraisal of workplace change by the end users. Design/methodology/approach – A review of the literature traced various performance measurement systems with different performance areas and key performance indicators (KPIs). Three case studies were conducted, two in Thailand, and one in The Netherlands, to explore if and how these theoretical insights are applied in current practice. Due to the worldwide introduction of New Ways of Working, special attention is paid to employee satisfaction and perceived productivity support. Findings – Many performance criteria and KPIs from literature are used in practice. However, apart from the balanced scorecard, no performance measurement system from literature is literally applied. Regarding most issues, none of the organisations conducted a comparison of the impact of their real estate on organisational performance before and after the change. In one case only, both ex ante and ex post data were collected about the appraisal of change by the end users. Research limitations/implications – The number of cases is limited. Additional case studies in depth are needed to get a wider picture of practice. Besides, still much work has to be done to operationalise the performance criteria. Practical implications – The performance measurement systems that were found in theory and practice can be used as input to value adding management of facilities. Based on the findings, a step-by-step procedure is presented to facilitate the selection of prioritised KPIs. Originality/value – This research connects the concepts of performance measurement and adding value by workplace change with data from two different continents.

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Mohamed, Rapiah, Hui Wee Shu, Ibrahim Kamal Abdul Rahman et Rozainun Ab Aziz. « Strategic Performance Measurement System, Organisational Capabilities and Competitive Advantage ». Asian Journal of Accounting and Governance 1, n^o 1 (1 décembre 2010) : 27–50. http://dx.doi.org/10.17576/ajag-2010-1-6545.

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Tonchia, Stefano. « Linking performance measurement system to strategic and organisational choices ». International Journal of Business Performance Management 2, n^o 1/2/3 (2000) : 15. http://dx.doi.org/10.1504/ijbpm.2000.000079.

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Leseure, M., N. Shaw et G. Chapman. « Performance measurement in organisational networks : an exploratory case study ». International Journal of Business Performance Management 3, n^o 1 (2001) : 30. http://dx.doi.org/10.1504/ijbpm.2001.000089.

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Cunha, Julio Araujo Carneiro da, Flavio Hourneaux Jr. et Hamilton Luiz Corrêa. « Evolution and chronology of the organisational performance measurement field ». International Journal of Business Performance Management 17, n^o 2 (2016) : 223. http://dx.doi.org/10.1504/ijbpm.2016.075553.

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SOOKDEO, BARNES. « Measuring organisational performance using work measurement : Towards improving productivity ». International Journal of Productivity and Quality Management 1, n^o 1 (2019) : 1. http://dx.doi.org/10.1504/ijpqm.2019.10018654.

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Sookdeo, Barnes. « Measuring organisational performance using work measurement : towards improving productivity ». International Journal of Productivity and Quality Management 28, n^o 4 (2019) : 497–510. http://dx.doi.org/10.1504/ijpqm.2019.103689.

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A. Adams, Carol, Stephen Muir et Zahirul Hoque. « Measurement of sustainability performance in the public sector ». Sustainability Accounting, Management and Policy Journal 5, n^o 1 (11 février 2014) : 46–67. http://dx.doi.org/10.1108/sampj-04-2012-0018.

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Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.

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Martin, Jason, Mattias Elg, Andreas Wallo et Henrik Kock. « Four facets of learning in performance measurement ». International Journal of Productivity and Performance Management 67, n^o 9 (19 novembre 2018) : 1608–24. http://dx.doi.org/10.1108/ijppm-11-2017-0320.

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Purpose The purpose of this paper is to contribute to a better understanding of the role of learning in performance measurement. Design/methodology/approach The authors develop a theoretical framework combining workplace learning theory with purposes of performance measurement. The authors elaborate this framework empirically by identifying critical incidents from a case set within a context containing a broad range of different performance measurement activities. Finally, the authors discuss the results and the possible implications for using the theoretical framework in order to better understand facets of learning regarding the design of performance measurement. Findings Workplace learning theory provides a deeper understanding of how the mechanisms of performance measurements support control or improvement purposes. The authors propose a tentative framework for learning as a driver for performance measurement and four facets of learning are identified: reproductive, rule-oriented, goal-oriented and creative learning. Research limitations/implications The empirical material is limited to the healthcare context and further studies are needed in order to validate the findings in other settings. Practical implications The authors argue that all managers must consider what kind of learning environment and what kind of learning outcomes best serve the interests of their organisation. Purposeful and carefully designed organisational arrangements and learning environments are more likely to induce intended learning outcomes. Originality/value Previous connections between the fields of “performance measurement” and “workplace learning” often lack any deeper conceptualisations or problematisations of the concept of learning. In this paper, the authors provide a more nuanced discussion about the process of learning in performance measurement, which may provide a basis for further research and scholarly attention.

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Mura, Matteo, Pietro G. Micheli et Mariolina Longo. « Effects of Performance Measurement System Uses on Organisational Ambidexterity and Firm Performance ». Academy of Management Proceedings 2020, n^o 1 (août 2020) : 13898. http://dx.doi.org/10.5465/ambpp.2020.13898abstract.

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Hudayati, Ataina, et Sofiah Md Auzair. « Performance Measurement System, Organisational Learning and Business Unit Performance in Islamic Banks ». Asian Journal of Accounting and Governance 2, n^o 1 (1 décembre 2011) : 1–13. http://dx.doi.org/10.17576/ajag-2011-2-6536.

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Švandová, Eva, et Michal Jirásek. « On Measuring Countries’ Innovation Performance : Organisational Level Perspective ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 67, n^o 3 (2019) : 871–81. http://dx.doi.org/10.11118/actaun201967030871.

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Innovation performance of countries is an important input for the governmental policy‑making. However, currently popular rankings such as Eurostat’s Summary Innovation Index instil one‑approach‑fits‑all perspective by clearly specifying success conditions without considering contingency factors that make each country’s situation unique. Our aim is to contrast current approach for innovation performance measurement on both country and organisational levels. We believe that the organisational level perspective can offer an inspiration for a change in the country level indicators themselves. Our study raises several concerns about the current state of the country level innovation measurement, notably exclusion of a higher number of innovation process indicators and omission of specific internal and external factors of measured countries. We propose that indicators accounting for these areas would offer more a realistic and useful picture of innovation performance.

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Fazel-e-Hasan, Syed Muhammad, Gary Mortimer, Ian Lings et Judy Drennan. « Examining customer-oriented positive deviance intentions of retail employees ». International Journal of Retail & ; Distribution Management 47, n^o 8 (12 août 2019) : 836–54. http://dx.doi.org/10.1108/ijrdm-10-2018-0235.

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Purpose Occasionally, retail employees “break the rules” in order to help customers. Currently, there is little research on the mechanisms by which a sales assistants’ positive deviance intentions help them attain specific personal and organisational goals. The purpose of this paper is to examine one mechanism, hope, which develops employees’ deviance intentions to provide benefits to the customer, themselves and the organisation. Design/methodology/approach A survey captured responses from 270 frontline employees from the retail and services sector. AMOS 23 was used to conduct measurement, path and mediation analyses. Findings This study highlights the role of employee hope in developing employees’ positive deviance intentions, and improving perceptions of organisational performance. Results demonstrate that the direct positive impact of hope on positive deviance intention was significant. Furthermore, positive deviance intention was found to positively impact employee goal attainment and perceived organisational performance. The authors’ employee hope model offers a better understanding of positive outcomes of employee deviance, suggesting that retail managers should invest resources to build strong employee–organisation relationships. Originality/value This is the first study to empirically demonstrate that employee hope can explain how customer-oriented positive deviance intentions help employee goal attainment and improve their perceptions of organisational performance.

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Kim, Jai, et Caroline Hatcher. « Monitoring and regulating corporate identities using the balanced scorecard ». Journal of Communication Management 13, n^o 2 (8 mai 2009) : 116–35. http://dx.doi.org/10.1108/13632540910951740.

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PurposeThe purpose of this paper is to provide a parallel review of the role and processes of monitoring and regulation of corporate identities, examining both the communication and the performance measurement literature.Design/methodology/approachTwo questions are posed: Is it possible to effectively monitor and regulate corporate identities as a management control process? and, What is the relationship between corporate identity and performance measurement?FindingsCorporate identity management is positioned as a strategically complex task embracing the shaping of a range of dimensions of organisational life. The performance measurement literature likewise now emphasises organisational ability to incorporate both financial and “soft” non‐financial performance measures. Consequently, the balanced scorecard has the potential to play multiple roles in monitoring and regulating the key dimensions of corporate identities. These shifts in direction in both fields suggest that performance measurement systems, as self‐producing and self‐referencing systems, have the potential to become both organic and powerful as organisational symbols and communication tools. Through this process of understanding and mobilising the interaction of both approaches to management, it may be possible to create a less obtrusive and more subtle way to control the nature of the organisation.Originality/valueThis paper attempts the theoretical and practical fusion of disciplinary knowledge around corporate identities and performance measurement systems, potentially making a significant contribution to understanding, shaping and managing organisational identities.

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Al-Dhaafri, Hassan, et Mohammed Alosani. « Closing the strategic planning and implementation gap through excellence in the public sector : empirical investigation using SEM ». Measuring Business Excellence 24, n^o 4 (8 juillet 2020) : 553–73. http://dx.doi.org/10.1108/mbe-12-2019-0128.

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Purpose Strategic planning and strategy implementation are proposed to impact overall performance. However, the purpose of this study is to empirically examine the mediating effect of organisational excellence on the relationship between strategic planning, strategy implementation and organisational performance (OP). Design/methodology/approach Hypotheses have been developed for testing using primary data obtained through a survey questionnaire. The data were gathered from the Dubai police organisation. Out of a total of 500 questionnaires, only 244 questionnaires were returned. For measurement and structural models, the structural equation modelling (SEM) approach was used to analyse the data. Findings All proposed hypotheses were supported and confirmed the positive and significant relationships between strategic planning, strategy implementation, organisational excellence and OP. Statistical findings using SEM-partial least square also confirmed the mediating role of organisational excellence as a mechanism between strategic planning, strategy implementation and OP. Practical implications Results discussed many valuable implications. The outcomes will help managers, decision-makers and practitioners to consider organisational excellence strategy when implementing strategic planning process to achieve the best performance. Originality/value The current study is one of the most important empirical studies to analyse and examine the relationships between strategic planning, strategy implementation organisational excellence and business performance. In addition, this study is one the rare studies that involve excellence as a practice when implementing strategic planning process.

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Colbran, Richard, Robyn Ramsden, Karen Stagnitti, John Toumbourou et Genevieve Pepin. « A Framework to Implement Organisational Performance Measurement in Health Charities ». Journal of Public Policy and Administration 5, n^o 1 (2021) : 13. http://dx.doi.org/10.11648/j.jppa.20210501.13.

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Li, Pingli, et Guliang Tang. « Performance measurement design within its organisational context—Evidence from China ». Management Accounting Research 20, n^o 3 (septembre 2009) : 193–207. http://dx.doi.org/10.1016/j.mar.2009.04.002.

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Wu, Cheng Ru, Che Wei Chang et Hung Lung Lin. « An organisational performance measurement model based on AHP sensitivity analysis ». International Journal of Business Performance Management 9, n^o 1 (2007) : 77. http://dx.doi.org/10.1504/ijbpm.2007.011497.

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Gomes, Carlos F., Mahmoud M. Yasin et Joao V. Lisboa. « The measurement of operational performance effectiveness : an innovative organisational approach ». International Journal of Business Innovation and Research 1, n^o 4 (2007) : 337. http://dx.doi.org/10.1504/ijbir.2007.013724.

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